80. The provisions of section 126 of the principal Act shall apply as if those provisions were provisions of this Act and refer to this Act and not to the principal Act and as if the references to tax in that section were references to capital levy and as if, for paragraph (a) of sub-section (3) of that section, there were substituted the following paragraph: -
| " (a) An article shall be seized and delivered to the Commissioner by the officer carrying out the search only if any sum payable as capital levy by the owner of that article is in default. ". |
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Sri Lanka Consolidated Acts