39.
| (1) When any executor shall have paid or secured to the satisfaction of the Commissioner-General the payment of all estate duty for which he is liable, the Commissioner-General shall issue a certificate to that effect to which shall be attached a copy of the declaration of property in respect of which estate duty has been paid or secured. |
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| (2) Where the Commissioner-General is satisfied that any executor is not liable to pay estate duty under this Act, the Commissioner-General shall issue a certificate to that effect to which shall be attached a copy of the declaration of property in respect of which estate duty is not payable. |
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Sri Lanka Consolidated Acts