13. Where the certificate holder has been adjudicated insolvent by any court, the assignee of the estate of such certificate holder shall be deemed for the purposes of this Act to be the certificate holder: Provided, however, that such assignee-
| (i) shall not be entitled to surrender the certificate otherwise than in payment or part payment of any sum due as tax from the insolvent, 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