61.
| (1)If at any time within three years of the date of issue of notice the grounds of such claim is made to the Commissioner. General for the return of any moneys paid as estate duty and it is proved to the satisfaction of the Commissioner-General that such estate duty has been overpaid, it shall be lawful for the Commissioner-General and he is hereby required to return the amount of duty which has been overpaid: |
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| (2)Where any person is entitled to a refund of amount of any estate duty paid by him and if such amount has not been refunded to him by the Commissioner-General
| | (a)if such refund arises in consequence of the reduction of the amount of an assessment on an agreement with an Assessor under subsection (6) of section 29 or on the final determination of an appeal in respect of an assessment within a period of six months from the date of such agreement or from the date | | |
| | (b) in any other ease, within a period of six months from the date on which the claim in writing was made by such person to the Commissioner-General for such refund, | | |
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Sri Lanka Consolidated Acts