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10. Consequences of not responding to a notice sent under section 9

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

Where a defaulter to whom a notice is sent under subsection (1) of section 9:—

(a)

fails to respond to the notice within the period specified in that subsection ; or

(b)

having entered into an agreement with the

Commissioner-General to pay the tax in default in installments, has failed to pay any installment for over thirty days, the Commissioner-General shall issue a Notice of Default on the defaulter and the amount due as tax in default shall be recovered by action instituted in that behalf in a High

Court established for a Province under Article 154P of the

Constitution and which is empowered with civil jurisdiction, by an Order made under section 2 of the High Court of the

Provinces (Special Provisions) Act, No. 10 of 1996.

Read on from s 11

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