23. Recovery of the levy in default

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

(1)

Where the amount of the levy or part thereof is in default, the Commission shall issue a certificate containing particulars of the amount in default and the name and address of the last known place of residence or business of the defaulter to the Magistrate having jurisdiction over such place.

(2)

The Magistrate shall thereupon summon the defaulter to show cause why proceedings for the recovery of the amount of the levy in default should not be taken against him.

(3)

If sufficient cause is not shown by the defaulter, the amount of the levy in default shall by Order of the Magistrate be recovered as if it was a fine imposed by the Magistrate on such defaulter and shall when recovered, be remitted to the

Commission to be credited to the Consolidated Fund.

Read on from s 24

Part VII

Mansion Tax

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Part VIII

Migrating Tax

Read on from Part VIII

Part IX

Motor Vehicle Importers Licence Fee

Read on from Part IX

Part X

Genreal

Read on from Part X