49.
| (1) Where estate duty payable on the death of a deceased person is in default, and it appears to the Commissioner-General to be probable that any person
| | (a) is about to pay any money to an executor for or on account of the estate of the deceased ; or | | |
| | (b) holds any money for or on account of such estate ; or | | |
| | (c)has authority from some other person to pay any money to an executor for or on account of such estate ; or | | |
| | (d)is liable to pay for or on account of such estate money which, if paid to an executor, is bound to be credited by him to that estate, | | |
|
|
| (2) Any estate duty paid in accordance with this section shall be deemed to have been paid on behalf of another person within the meaning of section 58. |
|
| (3) Any person to whom a notice has been given under subsection (1) who is unable to comply therewith owing to the fact that the money in question does not come into his hands or does not become due from him within the period of thirty days referred to in that subsection shall, within fourteen days after expiration of that period, inform the Commissioner-General in writing of the facts by reason of which he is unable to comply with such notice. |
|
| (4) Where any person to whom a notice has been given under subsection (1) is unable to comply therewith and has failed to inform the Commissioner-General as required by subsection (3), or where he has deducted or could have deducted the estate duty to which the notice relates or any part thereof and has not paid over as directed by the Commissioner-General the amount of such estate duty or part thereof within fourteen days after the expiration of the period of thirty days referred to in subsection (1), he shall be personally liable for the whole of the estate duty which he has been required to deduct, and the amount of such duty may be recovered from him as a debt due to the State. |
|
|
Sri Lanka Consolidated Acts