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Part VII · Recovery of Levy

29. Recovery of levy out of debts

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

(1)

Where the levy payable by any person is in default and it appears to the Commissioner-General to be probable that any person –

(a)

owes or is about to pay money to the defaulter or his agent;

(b)

holds money for or on account of the defaulter or his agent;

(c)

holds money for or on account of some other person for payment to the defaulter or his agent; or

(d)

has authority from some other person to pay money to the defaulter or his agent, the Commissioner-General may give such person, a notice in writing or by electronic means, a copy of which shall be sent by post to the defaulter, requiring him to pay any such moneys not exceeding the amount of the levy in default to the officer named in such notice.

(2)

The notice shall apply to all such moneys which are in the hands of such person or due from such person at the date of receipt of such notice, or come into his hands or become due from him or are about to be paid by him at any time within a period of three months after the date of such notice.

(3)

Any person who has made any payment in pursuance of this section shall be deemed to have acted under the authority of the defaulter and of all other persons concerned, and shall be indemnified in respect of such payment against all proceedings, civil or criminal, notwithstanding the provisions of any written law, contract or agreement.

(4)

Where any person to whom a notice has been given under subsection (1), is unable to comply therewith owing to the fact that moneys in question do not come into his hands or custody or become due from him during the period referred to in subsection (2), he shall within fourteen days of the expiration thereof give notice in writing to the

Commissioner-General appraising him of the facts.

(5)

Where any person to whom a notice has been given under subsection (1) is unable to comply therewith and has failed to give notice to the Commissioner-General as required by subsection (4) or where such person has deducted or could have deducted the levy to which the notice relates or any part thereof and has not paid over as required by the

Commissioner-General the amount of such levy or part thereof within fourteen days after the expiration of the period referred to in subsection (2), such person shall, if he is an individual, be liable or where such person is a company, or body of persons, whether corporate or unincorporated the secretary, manager or the principal officer of such company or body be personally liable, for the whole of the levy which such person has been required to deduct, and such levy may be recovered from such individual, secretary, manager or other principal officer, as the case may be, by all means provided for in this Act.

(6)

For the purposes of this section, the expression

“defaulter” shall be deemed to include the agent of a person who is in default and the provisions of this section shall apply in any case where the levy which would have been payable by any person if he were alive is in default, and for the purpose of the application of these provisions in any such case, the expression “defaulter” in subsection (1)

means –

(a)

the executor or administrator of such deceased person; or

(b)

any person who takes possession of, or intermeddles with, the property of such deceased person; or

(c)

any person who has applied or is entitled to apply to a District Court for the grant or resealing of probate or letters of administration in respect of the estate of such deceased person.