ADMINISTRATION OF ESTATES ACT - 1961 (ACT 63)

Section - 38 - Administrator-General to final account

(1) On the completion of the administration of an estate the Administrator-General shall file in court his accounts and vouchers relating thereto, together with an affidavit in verification, and after fourteen days' notice has been given in the prescribed manner by the Administrator-General to all persons interested, who are resident in Ghana, setting forth the day and the hour to be appointed by the taxing officer for the passing of the accounts, the accounts may be examined and taxed by the taxing officer in the presence of any person who may attend upon the notice, and objection may be taken to the account, or to any item or part thereof, and the taxation may be brought under review by the court in the same manner, as near as may be, as in the case of any proceeding in court.

(2) A certificate under the hand of the taxing officer or of a judge of the court, to the effect that the accounts have been examined and found correct, shall be a valid and effectual discharge in favour of the Administrator-General, as against all persons whatsoever.