Provided that— (i) the Master shall not sign and seal any such letters so produced in any case where letters of administration have been granted already by him in respect of the estate of any deceased person which is situate in Zimbabwe; (ii) before any such letters are signed and sealed a certificate of death and a duly certified copy of the will, if any, of the deceased, and an inventory of all property within Zimbabwe known to belong to him, shall be lodged with the Master, and the same stamps, fees of office, duties and security shall be paid and given which would be required if the said letters had been letters dative granted by the Master; (iii) if the Master refuses to sign and seal any such letters of administration so produced the person thereby authorized and empowered to act may, after notice to the Master, make application to the High Court for relief and thereupon the High Court shall make such order as to it seems just; (iv) the person in whose favour such letters of administration have been granted shall insert in the Gazette, and in such newspaper as the Master may direct, a notice calling upon all creditors and persons interested ab intestato or otherwise to lodge with the Master the particulars of their claims and of their objections to the signing and sealing of such letters of administration within a period of twenty-one days after the notice in the Gazette; (v) if within the said period no such claims or objections have been lodged or if such claims have been paid and proof of such payment is produced to the Master and it further appears that there are no minors resident in Zimbabwe who are interested in the distribution of the estate, then such letters of administration may be signed and sealed by the Master in manner hereinbefore provided without observance of the usual and customary forms and without his requiring security to be given; (vi) if the Master refuses to sign and seal such letters of administration, proviso (iii) shall apply; (vii) the Master shall notify the proper officer of the High Court granting such letters of administration that he has signed and sealed the same without security being given and shall transmit with such notification a certified copy of any inventory lodged with him as by proviso (ii) is required. 36 Letters granted by British Consular Courts recognized Letters of administration lawfully granted by any British Consular Court shall be deemed and taken to be granted in a State to which section thirty-five applies. 37 Evidence of foreign letters of administration A copy, certified by the Master, of the copy of any letters of administration deposited with him under section thirty-five shall be admitted in evidence in all legal proceedings in Zimbabwe as though such certified copy were the original letters, and a certificate under the hand of the Master to the effect that he has, in accordance with the said provisions, signed and sealed any letters of administration authorizing and empowering any person to act thereunder shall be admitted in all legal proceedings in Zimbabwe as prima facie proof of the legal right and title of such person to administer so much of the estate of the deceased person named in such certificate as is situate in Zimbabwe. Duties of Executors 38 Inventory by executor (1) Every executor shall, so soon as letters of administration have been granted to him in manner aforesaid, forthwith make an inventory showing the value of all property, goods and effects, movable and immovable, of whatever kind belonging to the estate which he has been appointed to administer, and shall in the same manner from time to time thereafter and so soon as he finds or knows of any such property, goods or effects belonging to such estate and not contained in such first-mentioned inventory, make an additional inventory or inventories, showing the value of all such last-mentioned property, goods and effects. (2) Every such executor shall forthwith cause every such inventory and additional inventory to be transmitted to the Master. (3) When any such additional inventory is so transmitted by any executor dative or assumed, he shall find such further security as the Master may require of him. 39 Penalty for false inventory If any person required and directed under and by virtue of section thirty-eight to make or cause to be made an inventory of any estate, goods or effects wilfully makes a false inventory thereof, he shall be guilty of an offence and liable to a fine not exceeding level seven or to imprisonment for a period not exceeding two years or to both such fine and such imprisonment. [Section amended by section 4 of Act 22 of 2001.] 40 Valuation of assets When any executor fails to place any value upon the assets or any portion thereof, or places a value on them which does not meet with the approval of the Master, the Master may cause the value of such assets to be