56.
| (1) Any act or thing required by, or under this Act to be done by any person shall, if such person is an incapacity- or non-resident person, be deemed to be required to be done by the trustee of such incapacited person or by the agent or such non resident person, as the case may be. |
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| (2) Where a non-resident person dies, any person who was the agent of such non-resident person at the time of death. shall, to the best of his knowledge and belief, furnish to the Commissioner-General all such information and particulars as the Commissioner-General may from time to time require "for flip purpose of the levy of estate of estate duty under this Act. |
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Sri Lanka Consolidated Acts