32.
| (1) Where in an assessment made in respect of the estate of any deceased person the value put on any property forming part of the estate exceeds the value put on that property in any declaration delivered in respect of that estate and such assessment is final and conclusive tinder section 31, the Commissioner-General may, unless the person who delivered that declaration proves to the satisfaction of the Commissioner-General that there was no fraud or wilful neglect involved in the disclosure made by him in that declaration, in writing, order that person to pay on or before a specified date a sum not exceeding the aggregate of two thousand rupees and a sum equal to the estate duty on the amount of the excess as a penalty for making an incorrect declaration. |
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| (2) Any person in respect of whom an order is made under subsection (1) may, within twenty-one days after the communication of the order to him, appeal therefrom in writing to the appropriate District Court. The appeal shall state the grounds of objection to the order. |
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| (3)The provisions of section 30 shall as far as possible apply to the hearing and disposal of any appeal under the preceding provisions of this section. The District Court may confirm, reduce, increase or annul the penalty imposed by the order of the Commissioner-General from which an appeal is made, but any increase of such penalty shall not be in excess of the maximum amount which the Commissioner-General could have imposed under subsection (1) as such penalty. |
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| (4)Where a penalty is imposed on any person under this section he shall not be liable to a prosecution for an offence relating to that declaration under paragraph (a) of section 64. |
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Sri Lanka Consolidated Acts