58. The individual chargeable with gifts tax in respect of taxable gifts shall be the donor but the donee shall be liable to gifts tax in like manner and to the like amount as the donor-
| (a) if the donor dies and he does not leave any property in Sri Lanka or the property he leaves in Sri Lanka is in the opinion of the Assessor not sufficient to permit the recovery of the gifts tax ; or |
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| (b) if the donor ceases to be resident in Sri Lanka or the property he has in Sri Lanka is in the opinion of the Assessor not sufficient to permit the recovery of the gifts tax ; or |
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| (c) if the Assessor having regard to the circumstances of the case is of the opinion that it is not practical to make an assessment on the donor: |
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Provided that the liability of the donee shall be limited to a sum which bears to the value as at the date of the gift of the property constituting the gift to such donee the same proportion as the amount of the gifts tax which would have been payable by the donor for the year of assessment in which such gift was made bears to the value of the taxable gifts of the donor for that year of assessment. |
Sri Lanka Consolidated Acts