17.
| (1) The provisions of section 58 of the Income Tax Ordinance shall apply as if such provisions were provisions of this Act and refer to land, land tax Assessor of Land Tax and this Act instead of to income, income tax, income Tax Assessor and Income Tax Ordinance. |
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| (2) An Assessor may give notice in writing to any executor, receiver or trustee requiring him to furnish within the time specified in the notice-
| | (a) in the case of an executor, a return of the land forming part of the estate administered by him and the names and addresses of the persons entitled to such land or shares in such land; | | |
| | (b) in the case of a receiver, a return of the land under his control, and where any land is distributed by him among any persons, a description of the land and the names and addresses of those persons; | | |
| | (c) in the case of a trustee, a return of the land subject to the trust and the names and addresses of the beneficiaries relating to such land and the benefits to which they are entitled and any expenditure incurred by the trustee on behalf of any of those beneficiaries. | | |
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Sri Lanka Consolidated Acts