Sri Lanka Consolidated Acts

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Estate Duty. Act (No. 13 of 1980) - Sect 9

Hindu undivided families

9. "Where a member of a Hindu undivided family dies, estate duty shall be payable-
(a) on any movable property which is proved to the satisfaction of the Commissioner-General to have been the joint property of that family; or
(b) on any immovable property, where it is proved to the satisfaction of the Commissioner General that such property if it had been movable property, would have been property of that family.

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