26. Replacement of section 128 of the principal enactment
ප්රතිචාර සහ සහායනිල ඉංග්රීසි පරිවර්තනය. එය සිංහල හෝ දෙමළ පාඨයට වඩා වෙනස් නම් බලපවත්වන පාඨය කුමක්දැයි පනතේම සඳහන් වේ.
Section 128 of the principal enactment is hereby repealed and the following section substituted therefor :—
“Natice to
“128. (1) Before taking proceedings to defaulters, recover any tax in default in any manner hereinafter provided, the Commissioner-General shall, subject to the provisions of subsection (2), issue notice in writing to the defaulter stating—
the particulars of such tax, and
Amendment
Inland: Revenue i({ Amendment)
that action is being contemplated to recover such tax.
Where the Commissioner-General is satisfied that compliance with the procedure set out in subsection (1) for the recovery of any tax in default is inexpedient and that immediate action is mecessary for the recovery of such tax, he may take proceed-
‘ings to recover such: tax without issuing a notice to the defaulter as required by that subsection.
Where the
Commissioner-General takes. proceedings, under this subsection, to recover any tax in default, he shall, within’ fourteen days of the date on which he takes ‘such proceedings, issue a notice to the defaulter stating the particulars of the tax in respect of which such proceed-ings have been taken, and the nature of such proceedings,
.
(3} If such defaulter has not appealed within the proper time against. the assess-ment or assessments in respect of which such tax is charged, he may, within thirty days of the notice issued under subsection (1) or (2), make any objection to the tax so charged, and the Commissioner-General °
shall, notwithstanding, thé provisions of section 123, consider such objection and give his decision thereon which shall be final.
Where the tax recovered as a result of any proceedings taken under subsection (2)
is in excess of the amount of tax determined, under subsection (3), to be payable by the defaulter in respect of any year of assess-ment, such excess shall, notwithstanding anything in section 149, be refunded to the defaulter
:
Provided that no refund under this sub-section shall exceed the tax recovered as a result of proceedings taken under subsection (2).”.
18
Inland Revenue (Anendment)