24.
| (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 taxable wealth, assessable expenditure, and taxable gifts, Personal Tax, Assessor of Personal 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 assets and liabilities of the estate administered by him and the names and addresses of the heirs to, and their interests in, such estate; | | |
| | (b) in the case of a receiver, a return of the properties under his control and, where any properties are distributed by him among any persons, a description of those properties and the names and addresses of those persons; and | | |
| | (c) in the case of a trustee, a return of the properties subject to the trust and the names and addresses of the beneficiaries under the trust and the benefits to which they are entitled under the trust and any expenditure incurred by the trustee on behalf of any of those beneficiaries. | | |
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Sri Lanka Consolidated Acts