65.Any person who with intent to evade or to assist any other person to evade payment of estate duty
| (a)omits from any declaration delivered under this Act9 any property which should have been included in that declaration ; or |
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| (b)makes any incorrect statement in connection with a claim to an allowance under section 17 ; or |
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| (c) signs any declaration statement or return delivered or furnished under this Act without reasonable grounds for believing the same to be true ; or |
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| (d) gives or furnishes any false answer, whether verbally or in writing, to any question or request for information asked or made in accordance with the provisions of this Act; or |
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| (e)prepares or maintains or authorizes the preparation or maintenance of any false book of account or other document ;or |
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| (f)makes use of ,or authorise the use of any fraudulent device, art or contrivance, |
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shall be guilty or an offence under this Act and shall be liable on conviction after summary trial before a Magistrate to a fine consisting of
| (i) a sum equal to twice the amount of estate duty so evaded or attempted to be evaded for which he or as the case may be, the other person so assisted Is liable under this Act; and |
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| (ii) a sum not exceeding ten thousand rupees, or to imprisonment of either description for any term not exceeding six months |
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or to both such fine and imprisonment. |
Sri Lanka Consolidated Acts