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As enacted
Contents

Part II

163. Court proceedings

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

(1)

Tax that is due and payable shall be a debt to the Government and shall be payable to the Commissioner-General.

(2)

Where a person fails to pay tax when it is due, the

Commissioner-General may commence proceedings in a court of competent jurisdiction to recover the debt outstanding in respect of the amount owing.

(3)

In any proceedings under this section, the production of a certificate signed by the Commissioner-General, stating the name of the defendant and the amount of tax owing, shall be sufficient evidence that the amount is due for the court to give judgment in that respect.

(4)

In any proceedings for the recovery of tax it shall not be a defence for the defendant that —

(a)

the tax, the taxable income or other tax base is incorrect;

(b)

the tax charged is excessive; or

(c)

the assessment is the subject of objection or appeal.

Read on from s 164

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