Land (Restrictions on Alienation) Act 2014 · As enacted
14. Offences and punishment
Official English translation. The Sinhala text prevails.
Official translationFrom Department of Government Printing, unchanged
(1)
Where any person liable to pay the Land Lease
Tax under this Act, fails to pay such tax, as provided for in this Act, shall be deemed to be a defaulter of tax under this
Act.
(2)
Any such defaulter commits and offence under this
Act, and the provisions of the Inland Revenue Act shall mutatis mutandis, be applicable to and in relation to the prosecution against any such defaulter and for the recovery of such tax and to the punishment thereof.