Sri Lanka Consolidated Acts

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Civil Procedure Code (Amendment) Law (No. 20 of 1977) - Sect 76

Insertion of new sections 531A and 531B in the principal enactment

76. The following new sections are hereby inserted immediately after section 531 of the principal enactment and shall have effect as sections 531A and 531B of that enactment: -
531A.
(1) The court shall, upon receipt of the declaration referred to in section 30 of the Estate Duty Ordinance, forthwith forward to the Commissioner-General of Inland Revenue two copies of such declaration, and where the will has been filed, one copy of the will.
(2) The Assessor shall, within one year after the receipt by him of such particulars as may be necessary to assess the estate duty payable in respect of the estate of the deceased, determine the person or persons by whom the whole or part of such duty is payable and assess the estate duty payable in respect of the estate.
(3) On the payment of the estate duty assessed under the preceding subsection or on such security as the Commissioner-General of Inland Revenue may deem sufficient being [furnished for the payment of such estate duty, such Commissioner-General shall issue a certificate to that effect.
(4) Whenever it appears to an Assessor that the amount which any person is liable to pay as estate duty has been assessed under subsection (2) at less than the appropriate amount, the Assessor may make an additional assessment of the amount which such person is in the opinion of the Assessor liable to pay:
(5) Nothing in this section shall prevent the Assessor from acting under any such provisions of the Estate Duty Ordinance as are not inconsistent with the provisions of this section.
(6) In this section "Assessor" has the same meaning as in the Estate Duty Ordinance.
531B. Notwithstanding the provisions of section 55 of the Estate Duty Ordinance, the court may grant probate or letters of administration, as the case may be, upon production of a provisional certificate under the provisions of sub-, section (3) of section 531A.'.

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