54.
| (1) Where any person chargeable with the tax dies, the executor of such deceased person shall in respect of all taxable periods prior to the date of death of such person be chargeable with tax which such person would be chargeable if he were alive, and shall be liable to do all acts, matters and things which such person if he were alive, would be liable to do under this Act: |
|
| (2) Where an executor on behalf of the estate of a deceased person carries on or carries out any taxable activity which is a part of such estate, such executor shall in respect of such taxable activity, be chargeable with the tax with which such person would be chargeable if he were alive. |
|
|
Sri Lanka Consolidated Acts