28.
| (1) An Assessor shall, within one year after the receipt by him of such particulars as he may deem necessary to assess the estate duty in respect of the estate of a deceased person, assess the estate duty payable in respect of the estate and determine the person or persons by whom such duty is payable. |
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| (2) Where it appears to an Assessor that the amount which any person is liable to pay as estate duty has been assessed at less than the proper amount, the Assessor may, at any time prior to the expiration of two years from the date on which an executor or administrator of a deceased person informs the Assessor in writing that probate or letters of administration has been granted in respect of the estate of that deceased person, make an additional assessment of the amount which such person is, in his opinion, liable to pay and communicate to him in writing the reasons for making the additional assessment; |
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| (3) Where an additional assessment of estate duty has been made under subsection (2), an executor shall not, except in the case of fraud, be personally liable for any estate duty under any such additional assessment by reason of having administered or distributed the estate of the deceased without retaining assets to satisfy the duty. |
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| (4) Where an Assessor does not accept a declaration delivered under section 24 by any person and makes an assessment or additional assessment on such person, he shall communicate in writing to such person his reasons accepting that declaration. |
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Sri Lanka Consolidated Acts