| 1.
| | This Act may be cited as the Capital Law Act, No. 51 of 1971. |
| 2.
| | Persons to whom this Act shall not apply. |
| 3.
| | Imposition of capital levy. |
| 4.
| | Capital to include certain property. |
| 5.
| | Certain property to be excluded from capital. |
| 6.
| | Leviable capital of the head of a family. |
| 7.
| | Leviable capital of person who is not included in a family. |
| 8.
| | Leviable capital of non-resident company. |
| 9.
| | Special provisions applicable to gifts made on or after April 1,1971, but on or before September 30, 1971, and to the estates of persons dying on or after April 1, 1971, but before date of commencement of this Act. |
| 10.
| | Value of property which constitutes capital. |
| 11.
| | Date of valuation. |
| 12.
| | Separate assessment of husband and wife. |
| 13.
| | Duty of persona chargeable with capital levy to furnish returns if not required to do so by an Assessor. |
| 14.
| | Returns and information to be furnished. |
| 15.
| | Information to be furnished by officials. |
| 16.
| | "Who may act for incapacitated or nonresident person. |
| 17.
| | Precedent partner to act on behalf of a partnership. |
| 18.
| | Principal officer to act on behalf of a company or body of persons. |
| 19.
| | Signature and service of notice. |
| 20.
| | Power of Commissioner to impose penalty for failure to famish return. |
| 21.
| | Assessor to make assessments. |
| 22.
| | Additional assessments. |
| 23.
| | Notice of assessment. |
| 24.
| | Validity of assessments, &c., |
| 25.
| | Restriction on disposal of immovable property by any person in respect of whom an assessment is made. |
| 26.
| | Notice of objection in respect of an. assessment. |
| 27.
| | List of documents and witnesses |
| 28.
| | Power of Commissioner to obtain information necessary to make Ms determination on a notice of objection. |
| 29.
| | Rejection of a notice of objection. |
| 30.
| | Determination of Commissioner on notice of objection. |
| 31.
| | Finality of assessments. |
| 32.
| | Appeal to Board of Adjudicators. |
| 33.
| | Commissioner may refer notice of objection to the Board of Adjudicators. |
| 34.
| | Finality of the decisions of the Board. |
| 35.
| | Appeals to the Supreme Court on questions of law. |
| 36.
| | Petition to the Board of Adjudicators for relief. |
| 37.
| | Relief which the Board may grant. |
| 38.
| | When payment of capital levy is to be made. |
| 39.
| | Payment of capital levy by. transferring immovable property to the Crown. |
| 40.
| | Payment by surrender of Government stock. |
| 41.
| | Payment by transfer of shares. |
| 42.
| | Penalty for delay in payment of capital levy or instalment of capital levy. |
| 43.
| | Capital levy to include fines, &c., |
| 44.
| | Capital levy to be a first charge. |
| 45.
| | Recovery of capital levy by seizure and sale of property. |
| 46.
| | Proceedings for recovery before a Magistrate. |
| 47.
| | Recovery of capital levy by vesting immovable property of the defaulter in the Crown. |
| 48.
| | Recovery of capital levy out of debts. |
| 49.
| | Recovery of tax from persons leaving Ceylon. |
| 50.
| | Use of more than one means of recovery. |
| 51.
| | When capital levy may be recovered from any person other than the person assessed. |
| 52.
| | Power of Commissioner to obtain information for the recovery of capital levy. |
| 53.
| | Capital levy paid in excess to be refunded. |
| 54.
| | Panel of Adjudicators. |
| 55.
| | Chairman of the Panel. |
| 56.
| | Constitution of Boards of Adjudicators. |
| 57.
| | Remuneration of Chairman of the Panel and of members of the Board, |
| 58.
| | Functions of the Board. |
| 59.
| | Proceedings before a Board. |
| 60.
| | Decision of the Board. |
| 61.
| | Cost of appeals to the Board. |
| 62.
| | Power of Minister to issue general directions to the Board. |
| 63.
| | Offences of failure to make returns, making incorrect returns, &c., |
| 64.
| | Penalty for contravention of the provisions of section 25. |
| 65.
| | Breach of secrecy and other matters to be offences. |
| 66.
| | Offences of fraud. |
| 67.
| | Penalty for incorrect return. |
| 68.
| | Capital levy to be payable notwithstanding any proceedings or penalties, &c., |
| 69.
| | Prosecution to be with the sanction of the Commissioner. |
| 70.
| | Administration of this Act. |
| 71.
| | Persons assessable on behalf of a non-resident person. |
| 72.
| | Capital levy in respect of deceased payable by executor. |
| 73.
| | Joint executors. |
| 74.
| | Liability in case of dissolved body of persons. |
| 75.
| | Official secrecy. |
| 76.
| | Indemnification of representative. |
| 77.
| | Certain transactions and dispositions to be disregarded. |
| 78.
| | Power to make regulations. |
| 79.
| | Forms. |
| 80.
| | Power to search buildings or places. |
| 81.
| | Admissibility of statements and documents in evidence. |
| 82.
| | Amendment of Schedule to this Act. |
| 83.
| | Interpretation. |
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