108. The following new sections are hereby inserted immediately after section 724, and shall have effect as sections 724A and 724B, of the principal enactment:-
| 724A.
| | (1) Any person interested in the estate may present to the court proof by affidavit that an executor or administrator has failed to file in court such account as is prescribed by section 553. | | |
| | (2) The court shall thereupon, or of its own motion, if satisfied that the executor or administrator is in default, make order which shall be served on the delinquent, requiring him to file such final account on a date to be specified therein; and in default thereof to show cause why he should not be attached. | | |
| | (3) Upon the day fixed in such order, if the delinquent has not filed a sufficient final account, the court may issue a warrant of attachment against him and deal with him as for contempt of court. | | |
| | (4) A delinquent committed to jail under subsection (3) shall be discharged by the court upon his filing a sufficient final account. | | |
| | (5) Every account so filed by the accounting party shall be in accordance with the specimen form No. 118A in the First Schedule with such variations as circumstances may require and shall set out distinctly-
| | | (a) the assets and liabilities of the deceased valued as in the inventory: |
| (b) receipts and disbursements and transactions of property made by the accounting party up to the date to which his account is made up; |
| (c) the assets and liabilities as at the date to which the account is made up, |
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| | (6) To each account filed shall be appended an affidavit of the accounting party to the effect that the account contains, according to the best of his knowledge and belief, a full and true statement of all assets and liabilities and of all his receipts and disbursements on account of the estate of the deceased and of all money and other property belonging to the estate which have come to his hands, or have been received by any other person by his order or authority for his use; and that he does not know of any error or omission in the account to the prejudice of any creditor of, or person interested in, the estate. | | |
| | (7) The court may reject an account which does not comply with the provisions of this section and require the executor or administrator to file a sufficient account within a specified period. | | |
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| 724B.
| | (1) Where an executor or administrator files with his final account a receipt and discharge in the form No. 119A in the First Schedule (subject to such variations as circumstances may require) signed by the devisees, legatees, trustees, heirs, creditors or other persons entitled to or having an interest in the estate of the deceased, establishing that the entire estate has been duly administered and distributed, the court may grant him a discharge and enter an order that the estate has been fully administered. | | |
| | (2) In any case where a receipt and discharge, or a sufficient receipt and discharge, is not filed with the final account the court may, on sufficient cause shown, grant further time to the executor or administrator to enable such a sufficient receipt and discharge to be filed. | | |
| | (3) Where any such receipt and discharge has not been filed within the time allowed, or where any receipt and discharge has been refused, the court may direct that a copy of the final account be served upon the party failing or refusing to grant such receipt and discharge and requiring such person to appear in court on a day to be specified therein, to show cause, if any, why the final account should not be accepted as correct. | | |
| | (4) Where such a person does not appear or upon appearance on the day so fixed he shows no cause against the acceptance of the final account the court shall grant a discharge to the executor or administrator and enter an order that the estate has been fully administered. | | |
| | (5) Where such person contests the correctness or sufficiency of the account filed the court shall fix a date for a statement of objections to be filed by such contestant and the executor or administrator shall, either on the date so fixed or prior thereto, file in court all receipts and vouchers in support and verification of the final account. | | |
| | (6) The court shall inquire into such objections and shall make such order as the justice of the case may require and on the executor or administrator complying with such order discharge the executor or administrator and enter order declaring that the estate has been fully administered. | | |
| | (7) Where, however, the objections are of such a nature that, in the opinion of the court, for the adjudication of the disputes raised therein all other parties interested in the estate shall have notice thereof, the court shall direct judicial settlement of the account in the manner provided in the succeeding sections. ". | | |
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Sri Lanka Consolidated Acts