Sri Lanka Consolidated Acts

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Finance Act (No. 11 of 1963) - Sect 111

Precedent partner to act on behalf of partnership

131. Any act or thing required by or under this Part of this Act to be done by any person shall, in the case of two or more persons in partnership, be deemed to be required to be done by the precedent partner of such partnership:Provided that any person to whom a notice has been given under the provisions of this Part of this Act as a precedent partner of a partnership shall be deemed to be the precedent partner thereof unless he proves that he is not a partner of such partnership or that some other person in Ceylon is the precedent partner thereof.


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