38.
| (1) Subject to the other provisions of this section, the capital levy charged by any assessment shall be paid by the person liable to pay the levy in a lump sum on or before such date as may be specified in the notice of assessment or in any other notice given to him or in such number of instalments as may be specified in the notice and any capital levy or any instalment of the capital levy not so paid shall be deemed to be in default and the person by whom such levy or an instalment thereof is payable shall be deemed to be a defaulter for the purposes of this Act. |
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| (2) Capital levy shall be paid notwithstanding any notice of objection or appeal against the assessment unless the Commissioner orders that payment of the levy or any part thereof be held over pending the making of a determination on the notice of objection or appeal, as the case may be, and the amount of the capital levy so held over shall be deemed not to be in default. |
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| (3) Where the Commissioner is of opinion either that the amount held over under sub-section (2) is likely to become irrecoverable, or that the appellant is unreasonably delaying the prosecution of his appeal, the Commissioner may revoke any order under that sub-section and make such fresh order as the case may appear to him to require and the amount of any capital levy not paid on or before such date as may be specified in the fresh order shall be deemed to be in default and the person by whom that amount is payable shall be deemed to be a defaulter for the purposes of this Act. |
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| (4) After the disposal of the notice of objection or the appeal of any person, the amount due from him as capital levy, whether that amount is the amount held over under sub-section (2) or is an amount greater or lesser than the amount so held over, shall be paid by him in a lump sum on or before such date as may be specified by the Commissioner or the Board or in such number of instalments as the Commissioner or the Board may determine. Where no provision is made by the Board for the payment of the amount due from him as capital levy, he shall pay that amount in a lump sum on or before such date or in such number of instalments, as the Commissioner shall specify in a written notice given to that person. Any sum not so paid by him shall be deemed to be in default and he shall be deemed to be a defaulter for the purposes of this Act. |
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| (5) Where a petition for relief is made under section 36 to the Board by any person, the payment by him of the amount of the capital levy in respect of which relief is sought may be deferred until the Board makes its order on the petition. Where payment of any amount is so deferred, such amount (hereafter in this section referred to as the " deferred amount ") shall be deemed not to be in default. |
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| (6) Where the order of the Board on any petition made under section 36 by any person does not contain a provision granting him permission to offer any of his immovable property to the Crown, the deferred amount shall be paid by him in a lump sum on or before such date as may be specified by the Board or in such number of instalments as the Board may determine. Where no provision is made by the Board with regard to the payment of the capital levy by that person, he shall pay the capital levy in a lump sum on or before such date, or in such number of instalments, as the Commissioner shall specify in a written notice given to that person. Any sum not so paid by that person shall be deemed to be in default and that person shall be deemed to be a defaulter for the purposes of this Act. |
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| (7)
| | (a) Where the Board in its order on any petition made under section 36 by any person grants that person permission to offer to the Crown any specified immovable property of that person, and that person has in respect of that property given to the Commissioner the written notice referred to in sub-section (1) of section 39, that person may, until the offer made in respect of such property is either accepted or rejected, postpone the payment of the deferred amount or of a part of that amount but in no case shall the amount the payment of which is so postponed be more than the value placed on such property in the assessment of the capital levy made in respect of that person. Any sum the payment of which is postponed under this paragraph shall be deemed not to be in default. | | |
| | (b) Where the deferred amount is more than the value of the immovable property offered to the Crown by any person, the amount equal to the difference between the deferred amount and the value of that property shall be paid on or before such date as the Commissioner shall specify in a written notice given to such person. Any sum which is not so paid shall be deemed to be in default and such person shall be deemed to be a defaulter for the purposes of this Act, | | |
| | (c) Where the offer of any immovable property of any person to the Crown is rejected, such person shall pay the amount of the capital levy the payment of which was postponed on account of the offer of that property to the Crown. The payment of such amount shall be made in a lump sum on such date, or in such number of instalments, as the Commissioner shall specify in a written notice given to such person. Any sum which is not so paid shall be deemed to be in default and such person shall be deemed to be a defaulter for the purposes of this Act. | | |
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Sri Lanka Consolidated Acts