50.
| (1) Where a deceased person was at the time of hi death a partner in a partnership carrying on business in Sri Lanka, and any estate duty payable in respect of the property passing on the death of such deceased person is in default, the Commissioner-General may give notice in writing to any person who was at the time of the death a partner in such partnership requiring him to pay as directed in such notice the amount of the estate duty in default or the amount of the deceased person's interest in such partnership, whichever is the less. |
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| (2) Any estate duty paid in accordance with this section shall be deemed to have been paid on behalf of another per-son within the meaning of section 58. |
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| (3) Where any person fails to comply with a notice given under subsection (I), the amount of the estate duty which is in default, or the amount of the deceased person's interest in the partnership at the time of death, whichever is the less, shall be recoverable from him as if it were estate duty due from him and as if such estate duty were in default. |
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Sri Lanka Consolidated Acts