91Punishment for accounts not exhibited

91 Punishment for accounts not exhibited (1) In case an executor or administrator neglects for one month after the expiration of the period fixed, to file an inventory or statement, or to file, to file and pass or to pass accounts, in accordance with section 89, the Registrar shall cause the executor or administrator to be notified of the neglect. (2) In the case of further neglect for a period of one month, the Registrar shall cause the executor or administrator to be summoned before the Court to show cause why he or she should not be ordered to file the inventory or statement or to file, to file and pass or to pass the accounts forthwith. (3) If the executor or administrator does not, within the prescribed time, or within such further time as is allowed him or her by the Court, file the inventory or file, file and pass or pass the accounts, as the case may be, in the prescribed manner or in such other manner as the Court orders, he or she shall be liable to punishment for contempt of court. (4) An executor or administrator to whom this section applies is, unless the Court otherwise orders, personally liable for the costs and expenses of any proceedings in pursuance of subsection (3).