22.
| (1) A person authorized or required to pay the estate of any duty in property shall, for the purpose of duty, or raising paying the amount of the duty when paid, have power, already whether the property is or is not vested in him, to raise with the consent of the appropriate District Court, the amount of such duty and any inter and expenses properly incurred or paid by him in respect thereof, by the sale or mortgage of, or a terminable charge on, that property or any part thereof. |
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| (2) A lessee or mortgagee of any property, who pays the estate duty in respect of that property, shall be entitled to the like charge as if the estate duty in respect of that property had been raised by means of a mortgage to him, |
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Sri Lanka Consolidated Acts