9. Section 23 A of the principal enactment (inserted therein by Act No. 40 of 1958) is hereby amended by the addition, at the end of that section, of the following new subsections: -
| " (5) For the purposes of this section, where a spouse or unmarried child under the age of eighteen years of a person has or had acquired any property movable or immovable on or after March 1, 1954, it shall be presumed until the contrary is proved that such property was acquired by such person aforesaid and not by such spouse or unmarried child, as the case may be. |
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| (6) In any prosecution for an offence under this section a certificate from the Chief Valuer with regard to the value of any immovable property shall be sufficient proof of such value unless and until the contrary is proved. In this subsection, " Chief Valuer " means the Chief Valuer of the Government, and includes any Senior Assistant Valuer, or Assistant Valuer, of the Government Valuation Department.'. |
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Sri Lanka Consolidated Acts