25. Where at any time it comes to the notice of any executor or other person liable to pay estate duty that in any declaration of property delivered by him there is an error in that -
| (a) property liable to estate duty has been omitted there from; or |
|
| (b) property enable to estate duty has been undervalued therein : or |
|
| (c) a deduction has been claimed which is not authorize under this Act, |
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he shall forthwith deliver to the Commissioner-General further declaration setting out particulars of such error. |
Sri Lanka Consolidated Acts