2. Amendment of section 10 of Act…

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

Section 10 of the Default Taxes (Special Provisions)

Act, No. 16 of 2010 (hereinafter referred to as the “principal enactment”) is hereby amended as follows:-

(1)

by re-numbering section 10 of that section as subsection (1) thereof ; and

(2)

by the addition immediately after re-numbered subsection (1), of the following subsection :-

“(2) Where the Commissioner - General is satisfied that immediate action is necessary for the recovery of a tax in default, he may, instead of instituting an action under subsection (1), take the steps stipulated in sections 10A, 10B, 10C,

10D, 10E, 10F and 10G of this Act.”.

Read on from s 3