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මෙම අතුරුමුහුණත යන්ත්‍රයෙන් පරිවර්තනය කර ඇත. නීති සහ අධිකරණ තීන්දු ඒවායේ මූලාශ්‍ර භාෂාවෙන් පෙන්වනු ලැබේ.

පනවන ලද පරිදි
EnglishSinhala සිංහල, documents.gov.lk හි නිල PDFTamil தமிழ், documents.gov.lk හි නිල PDF
පටුන

Part II

171. Compliance with notice

නිල ඉංග්‍රීසි පරිවර්තනය. සිංහල පාඨය බලපවත්වයි. නිල Sinhala පාඨය විවෘත කරන්න, documents.gov.lk හි නිල PDF

(1)

A third party who pays to the Commissioner-General, pursuant to section 170 shall be treated as having acted with the authority of the taxpayer and of all other persons concerned.

(2)

Subsection (1) shall apply irrespective of a provision to the contrary in any other written law, contract, or agreement.

(3)

A notice issued under section 170 shall cease to have effect once the tax or obligations described in it is paid or otherwise satisfied.

(4)

If a third party served with a notice under section 170

and is unable to comply with the notice by reason of lack of money owing to or held for the taxpayer, the person shall notify the Commissioner-General by notice hereinafter referred to as a “third party notice”.

(5)

A third party notice shall—

(a)

be in writing;

(b)

set out the reasons for the inability; and

(c)

be filed with the Commissioner-General as soon as practicable after the third party becomes aware of the inability and, in any event, before the payment date specified in section 170

notice.

(6)

On receipt of a third party notice the Commissioner-General may, by notice in writing served on the third party—

(a)

accept the third party notice and cancel or amend the notice; or

(b)

reject the third party notice.

(7)

The filing of a third party notice shall have no effect on the third party’s personal liability for amounts unless and until the Commissioner-General cancels or amends the section 170 notice.

(8)

In this section, “third party” means a third party debtor served with a notice under the preceding section.

s 172 සිට කියවන්න

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