14.
| (1) The provisions of section 82 of the principal Act shall apply as if those provisions were provisions of this Act and refer to this Act and not to the principal Act, and
| | (a) as if, for sub-section (1) of that section, there were substituted the following sub-section: -
| | | " (1) An Assessor may give notice in writing to any person requiring him to furnish within the time specified in such notice a return of his capital and, if he has a wife, child or dependent relative, the capital of such wife, child or dependent relative, containing such particulars and in such form as may be prescribed. |
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| | (b) as if in sub-section (2), for the words " assessment of the income tax, wealth tax or gifts tax payable ", there were substituted the words " assessment of the capital levy payable ''; and | | |
| | (c) as if in sub-section (3)-
| | | (i) for the words "person's income, wealth, expenditure or gifts ", there were substituted the words " person's capital ", and |
| (ii) for the words " regarding his income, wealth, expenditure or gifts ", occurring in paragraph (b) of that sub-section, there were substituted the words " regarding his capital ". |
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| (2) An Assessor may give notice in writing to any executor or trustee requiring him to furnish within the time specified in the notice-
| | (a) in the case of an executor, a return of the capital of the estate administered by him, the names and addresses of the heirs to the estate and such information relating to the properties devolving on the heirs as may be specified in the notice, and | | |
| | (b) in the case of a trustee, a return of the capital of the trust, the names and addresses of the beneficiaries and the benefits to which they are entitled | | |
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Sri Lanka Consolidated Acts