இந்த இடைமுகம் இயந்திர மொழிபெயர்ப்பு செய்யப்பட்டுள்ளது. சட்டங்களும் நீதிமன்றத் தீர்ப்புகளும் அவற்றின் மூல மொழியிலேயே காட்டப்படுகின்றன.

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Inland Revenue Act 2006 · இயற்றப்பட்டவாறு · Chapter XXVI · Recovery of Tax

176. Tax to be a first charge

அதிகாரப்பூர்வ ஆங்கில மொழிபெயர்ப்பு. சிங்கள உரை மேலோங்கும். அதிகாரப்பூர்வ Sinhala உரையைத் திறக்கவும், documents.gov.lk-இல் அதிகாரப்பூர்வ PDF

(1)

Save as provided in subsection (2), tax in default shall be a first charge upon all the assets of the defaulter:

Provided that—

(a)

such charge shall not extend to or affect any assets sold by the defaulter to a bona fide purchaser for value prior to the seizure of the same in accordance with the provisions of section 178;

(b)

as regards immovable property, the tax shall not rank in priority to any lease or encumbrance created bona fide for value and registered prior to the date of seizure of the property under section 178; and

(c)

as regards movable property, where tax for more than one year of assessment is in default, the tax for one year only to be selected by the Commissioner-General, shall rank in priority to any lien or encumbrance created bona fide for value prior to the date of default.

(2)

A receiver shall pay out of the assets under his control, the tax charged or chargeable for one complete year of assessment prior to the date of the insolvency, bankruptcy, or liquidation to be selected by the Commissioner-General as a first charge on such assets, and any other tax charged or chargeable for periods prior to such date shall be an unsecured debt:

Provided that where the receiver proves to the satisfaction of the Commissioner-General that any tax in default which he is liable to pay is excessive, the Commissioner-General may, notwithstanding the provisions of section 171, review the assessment in respect of which the tax is charged and make such adjustments as may appear to him to be just and equitable in all the circumstances of the case.

s 177 முதல் தொடர்ந்து படிக்கவும்

Chapter XXVII