11. Insertion of new sections 10A and 10B in the principal enactment

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

The following new sections are hereby inserted immediately after section 10, and shall have effect as sections 10 A and 10B respectively of the principal enactment:-

10A The Commissioner may waive or reduce the amount of any penalty payable by a registered owner under subsection (2) of section 10, if the Commissioner is satisfied that the failure of the registered owner to pay the levy before the relevant date was due to circumstances beyond his control and that waiver or reduction of such penalty is just and equitable in all the circumstances of the case.

10B Where the registered owner of a motor vehicle has paid a penalty in respect of a levy which is deemed to be in default, the

Commissioner may -

(a)

set off the penalty paid by such registered owner against the levy payable by him for any succeeding year;

(b)

refund the penalty paid by such registered owner where the Commissioner is satisfied that the failure of the registered owner to pay the levy before the relevant date was due to circumstances beyond his control and the set off or refund of the penalty paid by such registered owner is just and equitable in all the circumstances of the case.

“Power of

Commissioner to waive or reduce penalty.

Power of

Commis-sioner to set off or refund penalty

Read on from s 12