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srilawsby aturio
As enacted
Contents

Part VIII · Liability of Certain Persons to Pay Levy

43. Principal officer to act on behalf of a company or body of persons

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

(1)

The secretary, manager, director or other principal officer of every company or body of persons shall be liable to do all such acts, matters or things as are required to be done under the provisions of this Act by such company or body of persons:

Provided however, any person to whom a notice has been given under the provisions of this Act on behalf of a company or body of persons shall be deemed to be the principal officer thereof unless he proves that he has no connection with such company or body of persons or that some other person resident in Sri Lanka is the principal officer thereof.

(2)

Where an offence under this Act is committed by a company or body of persons, every person who at the time of the commission of the offence was the secretary, manager, director or other principal officer of the company or body of persons shall be deemed to be guilty of that offence unless he proves that the offence was committed without his knowledge and that he exercised all such diligence to prevent the commission of that offence as he ought to have exercised having regard to the nature of his functions in such capacity.

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