14. Section 39 of the principal Act is hereby amended as follows: -
| (1) by the insertion, immediately after sub-section (3), of the following sub-section: -
| | " (3A) The individual chargeable with gifts tax in respect of taxable gifts shall be the donor but the donee shall be liable to gifts tax in like manner and to the like amount as the donor-
| | | (a) if the donor dies and he does not leave any property in Ceylon or the property he leaves in Ceylon is in the opinion of the Assessor not sufficient to permit the recovery of the gifts tax; or |
| (b) if the donor ceases to be resident in Ceylon and he has no property in Ceylon or the property he has in Ceylon is in the opinion of the Assessor no sufficient to permit the recovery of the gifts tax ; or |
| (c) if the Assessor having regard to the circumstances of the case i of the opinion that it is no practical to make an assessment on the donor: |
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| (2) in sub-section (4) of that section, by the substitution, for all the words from "The individual " to " from the donor,", of the words " Where the gifts tax cannot be recovered from the donor," |
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Sri Lanka Consolidated Acts