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As enacted
Contents

Part VII · Recovery of Levy

34. Time limit for the recovery of a levy in default

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

The Commissioner General shall not commence any action under sections 27, 28, 29 and 32 of this Act, for the recovery of levy in default where a period of five years has lapsed from the completion of three months from the end of the relevant quarter in which the assessment by which such levy was charged or levied becomes final and conclusive under section 23.

Part VIII

Liability of Certain Persons to Pay Levy

Part IX

Offences and Penalties

Part X

Miscellaneous

Part XI

Adminstration Provisions

Part XII

General

Schedules