Inventory and account

Inventory and account.

1. (1) An executor or administrator shall, within six months from the grant of probate or letters of administration, or within such further time as the Court may from time to time appoint, exhibit in that Court an inventory containing a full and true estimate of all the property in possession, and all the credits, and also all the debts owing by any person to which the deceased was entitled or liable in that capacity.
2. (4) The exhibition of an intentional false inventory or account under this section shall be deemed to be an offence under section 193 of that Code.