282.
| (1) Every application under section 280 or section 281 shall be accompanied by a declaration in the prescribed form of the total estate of the deceased. Such declaration shall-
| | | (b) contain a full and true statement of particulars relating to such total estate including the value thereof; and | | |
| | (c) be accompanied by two certified copies of the will, if any, of the deceased. | | |
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| (2) The Public Trustee shall, upon receipt of the documents referred to in subsection (1), forthwith forward to the Commissioner of Inland Revenue the two copies of the declaration and one copy of the will. |
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| (3) An Assessor shall, within one year after the receipt by him of such particulars as may be necessary to assess the estate duty payable in respect of the estate of the deceased and to determine the person or persons by whom the whole or a part of such duty is payable, assess the estate duty payable in respect of the estate. |
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| (4) On payment of the estate duty assessed under subsection (3) or on such security as the Commissioner may deem sufficient being furnished for the payment of such estate duty, the Commissioner shall issue a certificate to that effect. |
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| (5) Whenever it appears to an Assessor that the amount which any person is liable to pay as estate duty has been assessed under subsection (3) at less than the proper amount, the Assessor may make an additional assessment of the amount which such is, in the opinion of the Assessor, liable to pay: |
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| (6) Nothing in this section shall prevent an Assessor from acting under any such provision of the Estate Duty Ordinance as is not inconsistent with the provisions of this section. |
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Sri Lanka Consolidated Acts