47.
| (1) Where the Commissioner is of the opinion that it is impracticable or inexpedient to recover any capital levy in default by the means provided in section 110 or section 111 of the principal Act applied as if those sections were sections of this Act in the manner indicated in section 45 or section 46 of this Act, he may, by petition in writing, apply to the District Court within the jurisdiction of which the defaulter resides or any such immovable property of the defaulter as is specified in the petition is situate for an order vesting in the Crown the property specified in the petition. |
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| (2) Whenever the Commissioner makes an application to a District Court under sub-section (1) he shall forthwith give to the defaulter notice of the application. Such notice may be given by personal service, registered letter sent through the post or by telegraph but the non-receipt of such notice by the defaulter shall not invalidate proceedings under this section. |
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| (3) Within ten days after the date on which an application is made under sub-section (1) to a District Court for an order vesting in the Crown any immovable property of a defaulter, the Commissioner shall cause to be published in the Gazette notice of such application and he shall also cause copies of the notice to be exhibited in some conspicuous place in or near such property. Every such notice shall be in the Sinhala, Tamil and English languages and shall state the name and address of the defaulter and the particulars relating to such property. |
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| (4) The District Court to which an application under sub-section (1) has been made in respect of the immovable property of a defaulter may-
make order declaring that such property or a portion of such property is not liable to be vested in the Crown if the Court is satisfied that the defaulter is not the owner of such property or portion thereof. | | (a) upon application made by petition within thirty days after the publication of the notice under sub-section (3), and | | |
| | (b) after notice to the defaulter and to the Commissioner and such inquiry as the Court may deem necessary, | | |
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| (5) An appeal shall lie to the Supreme Court against an order under sub-section (4) or against the refusal to make an order under that sub-section. Such appeal shall be free from stamp duty and shall be subject to the same rules which govern interlocutory appeals from District Courts. |
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| (6) Where-
the District Court shall by order vest such property or such portion thereof, as the case may be, in the Crown and thereafter such property or such portion thereof shall vest in the Crown subject to such encumbrances and charges as were existing on the date on which the application under sub-section (1) was made.
| | (a) an application under sub-section (4) is not made in respect of any immovable property specified in an application under sub-section (1) or in respect of any portion of that property, or | | |
| | (b) an order under the aforesaid sub-section (4) is refused in respect of any such property or portion thereof, or | | |
| | (c) an order under the aforesaid sub-section (4) made in respect of any such property or portion thereof is set aside on appeal, | | |
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| (7) The District Court by which an order under sub-section (6) is made shall revoke the order made under that sub-section in respect of any immovable property or portion thereof-
| | (a) if the assessment made in respect of the person who immediately prior to the making of that order was the owner of such property or portion thereof is annulled by the Supreme Court upon an appeal made to that Court against such assessment, or | | |
| | (b) if the Supreme Court upon an appeal made to that Court under sub-section (5) decides that an order under sub-section (4) should have been made in respect of that property or portion thereof. | | |
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| (8) Where an order under sub-section (6) vesting any immovable property or a portion of any immovable property in the Crown is revoked under sub-section (7)-
| | (a) such property or such portion, as the case may be, shall be deemed never to have vested in the Crown and any question which may arise as to any right, title or interest in or over such property or such portion shall be determined accordingly, and | | |
| | (b) the person who immediately prior to the vesting was the owner of such property or such portion shall not be entitled to claim any compensation for any loss or damage which he may have suffered as a result of, or in consequence of, the vesting of such property or portion in the Crown and accordingly no action against the Crown for compensation for any such loss or damage shall be entertained by any Court. | | |
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| (9) Where the market value of any immovable property vested in the Crown under this section exceeds the amount of the capital levy due from the defaulter, the amount in excess may be paid to the defaulter. |
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Sri Lanka Consolidated Acts