47.
| (1) Where any estate duty is in default, the Commissioner-General may issue to the appropriate District Court a certificate, in this Act referred to as a collection certificate, containing particulars of such duty, the name and address of the person by whom it is payable, and a schedule of property by the sale of which the duty may be recovered ; the Commissioner-General may also, if he thinks fit, state a price below which the property shall not be sold. The District Court shall thereupon issue a writ to the Fiscal or Deputy Fiscal requiring him to seize and sell the said property or such part thereof as he may deem necessary and at a price that is not below the price, if any, stated by the Commissioner-General, and the provisions of sections 226 to 297 of the Civil Procedure Code, shall, mutatis mutandis, apply to such seizure and sale. |
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| (2) The provisions of this section shall have no application in a case in which a decree for the payment of estate duty has been entered by a District Court on an appeal to that court under this Act. |
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Sri Lanka Consolidated Acts