7. Section 44 of the principal enactment is hereby amended by the repeal of subsection (4) of that section and the substitution therefor of the following subsections:
| " (4) Any person to whom a notice is sent under subsection (1) who is unable to comply therewith owing to the fact that he does not hold any money on account of the estate or owe any debts to the estate or any debt owed by him to the estate does not become due within the period stated in such notice such person shall within the period stated in such notice, make a declaration to ,the Commissioner-General apprising him of the facts. |
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| (5) Where any sum required to be paid by a notice given under subsection (1) is not paid in accordance with such notice, and no declaration in relation to such notice is made under the provisions of subsection (4), it shall be recoverable from the person to whom such notice was given as if such sum were estate duty due from such person and as if such estate duty were in default.". |
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Sri Lanka Consolidated Acts