Cap. 364 чл. 63Court proceedings, etc., in respect of chargeable property.

(1) No person bound to make a declaration or lodge a notice in respect of a transfer or liable for the payment causa mortis of the duty under any of the provisions of this Act may, after the lapse of the time prescribed for the making of such a declaration or

*See article 71 of the Act as originally enacted, which has been omitted under the Statute Law Revision Act, 1980. notice, institute or prosecute any legal proceedings, or make any claim in any government department, in respect of any property which should be included in such a declaration or notice unless it is shown that the declaration or notice as the case may be has been made and includes the property to which the proceedings or claim refers.

(2) The default of proof that the declaration or notice has been made may be pleaded by the parties at any stage of the legal proceedings, and shall in all cases be raised by the court ex officio. The legal proceedings shall thereupon be stayed forthwith and shall not be prosecuted until the omission is rectified by the person liable therefor or by any other interested party.

(3) In the cases referred to in this article, the court shall give the necessary directions in order that the property forming the subject-matter of the legal proceedings shall not suffer any prejudice.

(4) The provisions of this article shall not apply after the lapse of ten years from the relative transfer causa mortis.