32. Effect of certificate.-
The holder of a certificate granted in accordance with the provisions of section 29 or section 30 shall have in respect of the assets specified in such certificate the same powers and duties, and be subject to the same liabilities as he would have had or been subject to if letters of administration had been granted to him:
Provided that nothing in this section shall be deemed to require any person holding such certificate,-
(a) to file accounts or inventories of the assets of the deceased before any court or other authority; or
(b) save as provided in section 30, to give any bond for the due administration of the estate.