Section 12. A yearly cluty in accordance with the first Duty income not sclledule to this Act annexed shall be l

PART IV. 12. A yearly cluty in accordance with the first Duty income not sclledule to this Act annexed shall be leviccl upon all cl,,r:,ed ineol:ie and profits accruing mcl arising in British undcr Part `ll` Inclia alicl not chargeable uncler Part I1 or part 111 of Or """ 'I1. this Act. 13. Tlie trustee, gunrclinn, curator, or coiiimittee Trustees, of any iiifa~it, iiiarriecl 11-oman su1)jcct to tllc lax of guard~ans com~nittcc~ and of com~nittcc~ and of and of of England, l~natic, or idiot, n11cl having the co~itrol of i~~cnpac~tatecl guard~ans com~nittcc~ and of com~nittcc~ and of and of of i~~cnpac~tatecl I'~r"lls to 1,c charged. Y the property of such infant, married woman, lunatic, 01 idiot, whether such infant, mar~ied woman, lunatic 01 idiot resides in British India oy not, shall, if thc infant, married woman, lunatic or idiot be chargeable under this Part, be chargeable with the said duty in like manner and to the same amount `as` would be charged to such infant if of full age, or to such married woman if she were sole, or to such lunatic or idiot if he mere capable of acting for himself. Any person not resident in British India, whether a in subject of Her Majesty or not, being in receipt, through an agent, of any incorlle or profits chargeable under this Part, shall be chargealde in the name of such agent in the like manner and to the like amount as he would be cha~ged if resident in British India and in actual receipt of such income or profits. Non-resiaents charged namesoftheir in agents. Trustees or 14. Every such trustee, g~~ardian, curator, cornagents of persons incap&,..- mittee or agent shall, when required by the Collector, tated or non- deliver a statement signed by him, of the amount of furnish statethe income or profits in respect whereof he is chargements of in- able on account of such infant, married woman, hlnacolne or pro- tic, idiot or non-resident, together with a declaration fits with de- with declaration. of the hut11 of the statement. colne or pro- tic, idiot or non-resident, together with a declaration fits with de- with declaration. Receivers, Managers, Courts of war&, *dlllillistrators General and Official Trustees.