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srilawsby aturio
As enacted
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Part X · Genreal

34. Default by bodies of persons

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

Where the default in payment of a levy, tax or fee imposed under this Act is made by a body of persons, if that body of persons is–

(a)

a body corporate, every director and officer of that body corporate; or

(b)

a firm, every partner of that firm; or

(c)

a body unincorporated other than a firm, every officer of that body, responsible for its management and control, shall be liable to be prosecuted for the recovery of such levy, tax or fee, as provided for in this Act.

Read on from s 35

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