71.
| (1) A non-resident person shall, in respect of his capital, be assessable either directly or in the name of his agent. The capital levy so assessed shall be recoverable by all the means provided in this Act out of the assets of the non-resident person or from the agent. Where there are more agents than one they may be assessed jointly or severally in respect of the capital of the non-resident person and shall be liable jointly and severally for the capital levy on that capital. |
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| (2) Where one spouse is resident and the other spouse is non-resident, the resident spouse may be deemed to be the agent of the non-resident spouse for all the purposes of this Act and shall be liable to pay the whole of the capital levy leviable on the net capital of both, whether assessed jointly or severally. |
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Sri Lanka Consolidated Acts