44.
| (1) Where any person proves to the satisfaction of the Commissioner-General that he would, on payment of estate duty, be entitled to probate or letters of administration, and requests the Commissioner-General to collect a sum on account of the estate duty to be paid by such person out of any money or debts forming part of the estate of the deceased, the Commissioner-General may, by notice in writing, require any person or persons who hold such money or owe such debts to pay in the manner and within the period stated in such notice so much of such money or debts as the Commissioner-General may deem sufficient to cover the estate duty payable in respect of the property of the deceased. |
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| (2) Any person to whom a notice is sent by the Commissioner-General in accordance with subsection (1), shall, notwithstanding anything contained in any written law, contract or agreement, comply with such notice to the extent of the money held by him on account of the estate of the deceased, or owed by him to such estate, and is hereby indemnified in respect of any payment made there under against all proceedings, civil or criminal. |
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| (3) Nothing in subsection (1) or in subsection (2) shall enable or be deemed to enable the Commissioner-General to collect or recover from any person any debt at any time before the date on which that debt is due to be paid by that person to the estate of the deceased. |
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| (4) Where any sum required to be paid by a notice given under subsection (1) is not paid in accordance with such notice, it shall be recoverable from the person to whom such notice was directed as if such sum were estate duty due from such person and as if such estate duty were in default. |
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Sri Lanka Consolidated Acts