Sri Lanka Consolidated Acts

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Estate Duty. Act (No. 13 of 1980) - Sect 69

Estate duty to be payable notwithstanding proceedings for penalties

69. The prosecution of any person for an offence under this Act, the conviction of any person of any such offence or the imposition on any person of any penalty, fine, or imprisonment under this Act, shall not affect the liability of any person to be assessed for estate duty or to pay such duty.

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