7. Section 51 of the principal enactment is hereby repealed and the following new section substituted therefor:-
| 51.
| | (1) If it is proved to the satisfaction of the Commissioner by claim duly made in writing within three years of the date of the payment of any stamp duty or penalty, that any person has paid any stamp duty or penalty in excess of the amount properly payable by him, such person shall be entitled to have refunded the amount so paid in excess: | | |
| | (2) Where through death, incapacity, bankruptcy, liquidation, or other cause, a person who would but for such cause have been entitled to make a claim under sub-section (1) is unable to do so, Ms executor, trustee, or receiver, as the case may be, shall be entitled to have refunded to him for the benefit of such person or his estate any stamp duty or penalty paid in excess within the meaning of sub-section (1). ". | | |
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Sri Lanka Consolidated Acts