Administration of Estates Act, 1965
R 385
Estate Duty Act, 1955 (Act No. 45 of 1955)15. Recovery of duty paid in certain cases |
Any person who has disposed of property in respect of which a liability for duty in accordance with sub-paragraph (ii) of paragraph (b) of section eleven, thereafter arises, without having received full consideration therefore, may recover from the person to whom he has disposed of such property the amount of duty payable by him in respect thereof.
