Sri Lanka Consolidated Acts

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Estate Duty. Act (No. 13 of 1980) - Sect 71

Admissibility of statements or documents,

71. Where any statement is made, or document is produced, in relation to any matter arising under this Act by any person a who is liable to estate duty under this Act or by his authorized representative, to the Commissioner- General or a Commissioner or a Deputy Commissioner or Assessor, then notwithstanding anything in any written laws such statement or document shall be admissible in evidence in any proceedings against such person in respect of any offence referred to In sections 63, 64 or 65 of this Act.


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