24.
| (1) The executor of every estate in respect of which the grant of probate or letters of administration is compulsory under the Civil Procedure Code shall, and the executor of any other estate may within six months from the date of death of the deceased, deliver to the Commissioner-General through the appropriate District Court, a declaration of property containing a full and true statement of particulars relating to the estate of the deceased including the value thereof in such form as may be specified by the Commissioner-General ; and together with such declaration of property he shall deliver to the Commissioner-General a certified copy of the will, if any, of the deceased. |
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| (2) Where the executor is not liable to pay estate duty in respect of any property passing on the death of a deceased person, the person liable to pay such duty shall, within six months from the date of death of the deceased, deliver to the Commissioner-General a declaration of property containing a full and true statement of particulars relating to such property including the value thereof in. such form as may be specified by the Commissioner-General. |
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Sri Lanka Consolidated Acts