Sri Lanka Consolidated Acts

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Customs (Amendment) Act (No. 24 of 1991) - Sect 7

Replacement of section 145 of the principal enactment

7. Section 145 of the principal enactment is hereby repealed and the following new section substituted therefor:
145.
(1) Every penalty and forfeiture in a sum of money incurred under this Ordinance shall carry such rate of interest as may be prescribed by regulations made under this Act from the date on which such penalty or forfeiture is incurred to the date of payment.
(2) All penalties and forfeitures incurred under this Ordinance and any interest thereon may be sued for and recovered by an action instituted in the name of the Attorney-General in the District Court within the local limits of whose jurisdiction the party liable to such penalty or forfeiture resides. Sections 3, 4, 5, 6, 7, 8, 12, 13. 14, 15 and 23 of the Debt Recovery (Special Provisions) Act, No. 2 of 1990 shall, mutatis mutandis, apply to the institution and hearing' of every such action.
(3) Where an action is instituted in a District Court under subsection (2) the Court shall give priority to hearing and disposal of such, action, except where circumstances render it necessary for such other business to be disposed of earlier.".


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