11.
| (1) Where the contribution, or an instalment of the contribution, of any person cannot for any reason be recovered from that person and the Commissioner has reason to believe that any other person holds money forming part or the whole of the income of such person, the Commissioner may by notice in writing direct such other person to pay out of such moneys on or before a date specified in the notice, the sum specified in the notice. Such sum shall not exceed the amount due as contribution or instalment of contribution, as the case may be. |
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| (2) Any person to whom a notice has been given under sub-section (1) who is unable to comply therewith for any reason shall within seven days after the expiration of the period specified in the notice give the Commissioner his reasons for not being able to comply with the notice. |
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| (3) Where any person to whom a notice has been given under sub-section (1) fails to comply with the provisions of the notice or to give the Commissioner his reasons for not being able to comply with the notice, the amount specified in the notice shall be recovered from such person as though such amount represented the contribution payable by such person. |
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Sri Lanka Consolidated Acts