Sri Lanka Consolidated Acts

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Estate Duty. Act (No. 13 of 1980) - Sect 55

Principal officer to act on behalf of a company or body of persons

55. The secretary, manager, chairman, or other principal officer of every company or body of persons shall be answerable for doing all such acts, matters and things as are required to be done under the provisions of this Act by such company or body of persons: Provided that any person to whom a notice has been given under the provisions of this Act as representing a company or body of persons shall be deemed to be the principal officer thereof unless he proves that he has no connection with such company or body of persons, or that some other person resident in Sri Lanka is the principal officer thereof.


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