Section 98(1) in The Probate and Administration Act, 1977
(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 which granted the probate or letter 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 executor or administrator is entitled in that character.and shall in like manner, within one year from the grant or within such further time as the said Court may from time to time appoint, exhibit an account of the estate, showing the assets which have come to his hands and the manner in which they have been applied or disposed of.
