193. Compounding of offences

Official English translation. The Sinhala text prevails. Open the official Sinhala text, official PDF on documents.gov.lk

(1)

Where a person has committed an offence under this Chapter, other than an offence under section 191 or 192, the Commissioner-General may, at any time prior to the commencement of the hearing by a Court of the proceedings relating thereto, compound the offence and order the person to pay the sum of money as specified by the

Commissioner-General, not exceeding the maximum amount of the fine specified for the offence.

(2)

The Commissioner-General may compound an offence under this section only if the person concerned requests the

Commissioner-General in writing to do so.

(3)

Where the Commissioner-General compounds an offence under this section, the order referred to in subsection (1) shall—

(a)

be in writing and have attached the written request referred to in subsection (2);

(b)

specify—

(i)

the offence committed;

(ii)

the sum of money to be paid; and

(iii)

the due date for the payment; and

(c)

be served on the person who committed the offence.

(4)

An order under subsection (3) shall be final and shall not be subject to appeal.

(5)

Where the Commissioner-General compounds an offence under this section, the offender shall not be liable for prosecution or penalty in respect of that offence.

(6)

The Commissioner-General’s power under this section shall be subject to the powers of the Attorney-General under the Constitution and the Code of Criminal Procedure Act,

No. 15 of 1979, and the Commissioner-General shall give the Attorney-General a copy of the order referred to in subsection (3) at the time it is served on the taxpayer.

(7)

The amount ordered to be paid under subsection (1)

shall be recoverable as if it were tax due and payable under this Act.

Read on from s 194

193. Compounding of offences

Schedules