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Contents

Part VII · Recovery of Levy

28. Proceedings for recovery before a Magistrate

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

(1)

Where the Commissioner-General is of the opinion in any case that recovery of levy in default by seizure and sale is impracticable or inexpedient or where the full amount of the levy in default has not been recovered, he may submit a certificate containing particulars of such levy and the name and last known place of business or residence of the defaulter, to a Magistrate having jurisdiction in the division in which such place of business or residence of the defaulter is situated.

(2)

(a)

The Magistrate shall thereupon summon such defaulter before him to show cause as to why further proceedings for the recovery of the levy should not be taken against him.

(b)

If sufficiant cause is shown, the levy in default shall be deemed to be a fine imposed by a sentence of the

Magistrate on such defaulter for an offence punishable with fine only or not punishable with imprisonment and the provisions of subsection (1) of section 291 (except paragraphs (a), (d) and (i) thereof) of the Code of Criminal

Procedure Act, No. 15 of 1979, relating to default of payment of a fine imposed for such an offence, shall thereupon apply, and the Magistrate may make any direction which, by the provisions of that subsection, he could have made at the time of imposing such sentence.

(c)

Nothing in subsections (2) to (5) of section 291 of the

Code of Criminal Procedure Act, No. 15 of 1979, shall apply in any case referred to in this subsection.

(d)

In any case referred to in this subsection, the Magistrate may grant time for the payment of the fine in installments.

(3)

Nothing in this section shall authorize or require the

Magistrate in any proceeding thereunder to consider, examine or decide the correctness of any statement in the certificate of the Commissioner-General or to postpone or defer such proceeding for a period exceeding thirty days, by reason only of the fact that an appeal is pending against the assessment in respect of which the levy in default is charged.

(4)

The Court may be required bail to be given as a condition precedent allowing time under subsection (2) for showing cause for the payment of the fine and the provisions of Chapter XXXIV of the Code of Criminal Procedure Act,

No. 15 of 1979 shall apply where the defaulter is so required to be given bail.

(5)

Where payment of the fine is directed to pay in installments under paragraph (d) of subsection (2) and default is made in the payment of any one installment, the same proceedings may be taken as if default had been made in payment of all the installments then remaining unpaid.

Read on from s 29

Part VIII

Liability of Certain Persons to Pay Levy

Read on from Part VIII

Part IX

Offences and Penalties

Read on from Part IX

Part X

Miscellaneous

Read on from Part X

Part XI

Adminstration Provisions

Read on from Part XI

Part XII

General

Read on from Part XII

Schedules