Sri Lanka Consolidated Acts

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Estate Duty. Act (No. 13 of 1980) - Sect 51

Special procedure not to affect right of the State to recover duty in any other manner

51. The special procedure prescribed by this Act for the recovery of estate duty from any person shall not affect or abrogate or be deemed to affect or abrogate the right of the State to recover any such duty or part thereof in any other manner or by any other procedure available under any written or other law for the recovery of debts due to the State.


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