14, The executor of a deceased person shall, in respect of all periods prior to the date of death of such person, be chargeable with the land 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: Provided that-
| (a) no proceedings shall be instituted against the executor in respect of any act or default of the deceased person; |
|
| (b) no assessment or additional assessment in respect of a period prior to the date of such person's death shall be made after the expiry of the third year of assessment subsequent to the year of assessment in which the death occurred; and |
|
| (c) the liability of the executor under this section shall be limited to the sum of-
| | (i) the deceased person's estate in his possession or control at the date when notice is given to him that liability to the land tax will arise under this section; and | | |
| | (ii) any part of the estate which may have passed to the beneficiary. | | |
|
|
|
Sri Lanka Consolidated Acts