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srilawsby aturio
As enacted
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Part VIII · Liability of Certain Persons to Pay Levy

37. Liability of executor to pay levy

Official English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.

(1)

Where any registered person chargeable with the levy dies, the executor of such deceased person shall, in respect of all relevant quarters prior to the date of death of such person, be chargeable with levy which such person would be chargeable if he were alive, and shall be liable to do all acts, matters and things which such person if he were alive, would be liable to do under this Act:

Provided that, –

(a)

no proceedings shall be instituted against the executor in respect of any act or default of action of the deceased person;

(b)

no assessment or additional assessment in respect of a period prior to the date of such person’s death shall be made after three years from the end of the relevant quarter in which the death occurred; and

(c)

the liability of the executor under this section shall be limited to the sum of –

(i)

the deceased person’s estate in his possession or control at the date when notice is given to him that liability to levy will arise under this section; and

(ii)

any part of the estate which may have passed to a beneficiary.

(2)

Where an executor on behalf of the estate of a deceased person carries on any taxable activity which is a part of such estate, such executor shall, in respect of such taxable activity, be chargeable with the levy with which such person would be chargeable if he were alive.

Read on from s 38

Part IX

Offences and Penalties

Read on from Part IX

Part X

Miscellaneous

Read on from Part X

Part XI

Adminstration Provisions

Read on from Part XI

Part XII

General

Read on from Part XII

Schedules