12. Where any certificate holder dies-
| (a) the executor of the last will or the administrator of the estate of the deceased, or, |
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| (b) if no letters of administration are by any law for the time being in force required to be taken out for the due administration of the estate of the deceased, any person being in possession of the certificate and proved to the satisfaction of the Superintendent to be an heir-at-law of the deceased, |
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shall be deemed for the purposes of this Act to be the certificate holder:Provided, however, that such executor, administrator or person-
| (i) shall not be entitled to surrender the certificate otherwise than in payment or part payment of any sum due as tax from the deceased certificate holder or from the executor or administrator in his capacity as such, and |
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| (ii) shall not be entitled to deliver the certificate to the Superintendent for cancellation unless payment has been made to the Commissioner of Inland Revenue of all sums so due. |
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Sri Lanka Consolidated Acts