Social Security Contribution Levy Act 2022 · As enacted · Part VII · Recovery of Levy
27. Recovery of levy by seizure and sale
Official English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.
Official translationFrom Department of Government Printing, unchanged
Where any levy is in default, the Commissioner-General may issue a certificate to a Divisional Secretary, an
Assistant Divisional Secretary, a Fiscal, a Deputy Fiscal or a levy collector containing particulars of such levy and the name and address of the defaulter empowering the officer to whom such certificate is issued to recover or required to cause the levy to be recovered from the defaulter named in the certificate by seizure and sale of his movable property.
The seizure referred to in subsection (1) shall be effected in such manner as the said officer shall deem most expedient in that behalf and any property so seized shall be kept for seven days at the costs and charges of the defaulter.
If the defaulter fails to pay the said levy in default together with the costs and charges within the said seven days, the
Divisional Secretary, the Assistant Divisional Secretary, the
Fiscal, the Deputy Fiscal or the levy collector, as the case may be, shall cause such property to be sold by public auction.
The sum realized by the sale shall be applied –
firstly in payment of the costs and charges of seizing, keeping and selling the property; and
secondly in satisfaction of the levy in default, and any balance shall be paid to the defaulter.
Where the Commissioner-General is of the opinion that recovery of any levy by the means specified in subsection (2) is impracticable or inexpedient, he may submit a certificate to the District Court having jurisdiction in the district where the defaulter resides or in which any property movable or immovable owned by the defaulter is situated, containing such particulars of levy and the name and address of the defaulter, and the Court shall thereupon issue a writ of execution to the Fiscal authorizing and requiring him to seize and sell all or any of the property movable and immovable of the defaulter or such part thereof as he may deem necessary for recovery of the levy, and the provisions of sections 226 to 297 of the Civil Procedure Code shall, mutatis mutandis, apply to such seizure and sale.
For the purposes of this section, “movable property”
shall include plant and machinery whether fixed to a building or not.
Part VIII
Liability of Certain Persons to Pay Levy
Part IX
Offences and Penalties
Part X
Miscellaneous
Part XI
Adminstration Provisions
Part XII