Sri Lanka Consolidated Acts

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Estate Duty. Act (No. 13 of 1980) - Sect 42

Probate not to be Issued until estate duty is paid

42. No probate or letters of administration shall be granted by the court in respect of the estate of a deceased person until
(a) the Commissioner-General has issued the certificate that the estate duty for the payment of which the executor is liable under this Act had been paid or secured, or that the executor is not liable to pay estate duty under this Act; and
(b) the certificate so issued has been filed in court.


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