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1949 (11) TMI 12 - HC - Income TaxExtract: .......45 13 I.T.R. 183; 1945 1 M.L.J. 258. The same principle, in my opinion, would also apply to the payment of interest on unpaid death duty by virtue of the provisions of the Ceylon Ordinance. I therefore agree with my learned brother in the answers which he has given to this reference and the direction regarding costs. Reference answered accordingly.
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