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srilawsby aturio
As enacted
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Part XIV · General

50. Default by body 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 or tax 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 responsible with the management and control of that body corporate; or

(b)

a firm, every partner of that firm; or

(c)

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

Read on from s 51

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