72. Where any person chargeable with the capital levy dies before the payment of such levy, the executor of such deceased person shall be chargeable with the capital levy which such person would have been liable to pay if he were alive and the executor shall be liable to do all acts, matters and things which such person if he were alive would be liable to do under this Act:
Provided that-
| (a) no proceedings shall be instituted against the executor in respect of any act or default of the deceased person; and |
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| (b) the liability of an executor under this section shall be limited to the sum of-
| | (i) the deceased person's estate in the possession or control of the executor at the date when notice is given to him that liability to pay the capital levy will arise under this section, and | | |
| | (ii) any part of the estate which may have passed to a beneficiary.
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Sri Lanka Consolidated Acts