Sri Lanka Consolidated Acts

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Estate Duty. Act (No. 13 of 1980) - Sect 33

Manner of payment of estate duty

33.
(1) Estate duty shall be paid in the manner directed In a notice of assessment on or before the date specified in such notice.
(2) Estate duty shall be paid notwithstanding any appeal unless the Commissioner-General orders that payment of the duty or any part thereof be held over to a date specified in such order.
(3) Any estate duty not paid on or before the date specified in the notice of assessment or in any order made under subsection (2) shall be deemed to be in default unless the Commissioner-General has agreed to accept payment estate duty by instalments.

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