Sri Lanka Consolidated Acts

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Administration of Justice Law (No. 44 of 1973) - Sect 310

Payment of stamp duty

310. The provisions of the Stamp Ordinance shall apply to and in relation to every application, order or other document under this Chapter, which is liable to stamp duty under that Ordinance and the executor or administrator, as the case may be, shall be personally liable for the payment of such stamp duty. The amount so paid by way of stamp duty shall be recoverable by the executor or administrator as a first charge on the estate of the deceased after the grant of probate or letters of administration.


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