නිල පරිවර්තනයවෙනස් නොකළ පාඨය, Department of Government Printing වෙතින්
Where a defaulter to whom a notice is sent under subsection (1) of section 9:—
(a)
fails to respond to the notice within the period specified in that subsection ; or
(b)
having entered into an agreement with the
Commissioner-General to pay the tax in default in installments, has failed to pay any installment for over thirty days, the Commissioner-General shall issue a Notice of Default on the defaulter and the amount due as tax in default shall be recovered by action instituted in that behalf in a High
Court established for a Province under Article 154P of the
Constitution and which is empowered with civil jurisdiction, by an Order made under section 2 of the High Court of the
Provinces (Special Provisions) Act, No. 10 of 1996.