51 Executor to pay to Master money devolving upon minors, mentally disordered or defective persons or absent persons (1) If any executor in administering and distributing any estate finds that any sum of money has devolved upon or become due from such estate to any minor, mentally disordered or defective person or person absent from Zimbabwe, not having a guardian, tutor, curator or lawful representa tive within the same, such executor shall forthwith pay such money into the hands of the Master: Provided that if the person from whose estate such money has devolved or become due has, by will or deed, directed that the same shall be otherwise dealt with, nothing in this section contained shall be taken to prevent such executor from carrying into effect the provisions of such will or deed. (2) Every executor administering and distributing any intestate estate shall forthwith pay into the hands of the Master any sum of money which has devolved upon or become due from any such estate to any minor or mentally disordered or defective person, and any sum of money which has devolved upon or become due from any such estate to any person absent from Zimbabwe and not having a lawful representative within the same. (Subsection amended (by repeal of proviso) by section 2 of Act No. 6 of 1997) (3) The Master may receive into the Guardian’s Fund any moneys set aside for annuities or subject to usufructs bequeathed by last will, and any moneys due to any minor child, and interest shall be allowed on any moneys so received by the Master in like manner as is provided in section ninety-eight. (4) Notwithstanding subsections (1) and (2), the Master may permit an executor to pay any sum of money referred to in those subsections into an account at a bank, building society or other financial institution and, subject to such terms and conditions as the Master may specify, to withdraw from the account from time to time such amounts as may be needed for the maintenance of the minor, mentally disordered or intellectually handicapped person or person absent from Zimbabwe, as the case may be, to whom the sum of money devolved. (Subsection inserted by section 2 of Act No. 6 of 1997.) (5) This section shall not be taken to limit any power possessed by the High Court to order any sum of money referred to in subsection (1), (2) or (3) to be paid to any person for any purpose. (Subsection inserted by section 2 of Act No. 6 of 1997.) 52 Administration and distribution accounts (1) Every executor shall administer and distribute the estate in respect of which he is appointed according to law and the provisions of any valid will relating to that estate. (2) As soon as may be after the expiration of the period notified in the Gazette in manner hereinbefore in this Act provided, and not later than six months from the day on which the letters of administration were issued to him, or within such further time as the Master may upon sufficient cause being shown allow, the executor shall frame and lodge with the Master an account showing the administration and distribution of the estate up to the date when the account was lodged, together with a true copy of that account. (3) If any such account is not the final account it shall set forth all debts due to the estate and still outstanding and all property still unrealized, and the reasons why the same have not been collected or realized, as the case may be. (4) The executor shall from time to time, as the Master may direct, render periodical accounts of his administration and distribution until the estate is finally liquidated. (5) Every executor’s account, except in such cases as the Master may rule otherwise, shall lie open for inspection— (a) at the office of the Master if the deceased resided or carried on his principal business within the area defined in the First Schedule; or (b) at the office of the Assistant Master if the deceased resided or carried on his principal business outside the area defined in the First Schedule; and if the deceased resided or carried on his principal business in any district other than the district of Harare or Bulawayo, a duplicate thereof shall lie open at the office of the magistrate for the district in which the deceased resided or carried on his principal business, for inspection for not less than three weeks by any person interested in the estate. (6) The executor shall give due notice that the account is so open to inspection by advertisement in the Gazette and in a newspaper circulating in the district wherein the deceased resided or carried on his principal business, and shall state in that notice the period during which and the place at which the account will lie open for inspection. (7) The magistrate shall cause to be affixed in some public place in or about his office a list of all such accounts as have been lodged in his office and the date on which each such account will be transmitted to the Master; and upon the expiry of the period allowed for inspection he shall endorse on each account his certificate that the account has lain open in his office for inspection in accordance with this section and shall transmit the account to the Master.