Sri Lanka Consolidated Acts

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Compulsory Savings Act (No. 6 of 1971) - Sect 17

Recovery of contributions

17.
(1) In this section, " contribution " includes an instalment of the contribution, any sum required to be paid under section 9 and any penalties, fees or costs incurred.
(2) Where the amount of any contribution is in default the Commissioner shall recover such amount in the same manner as income tax in default is recoverable under the principal Act and accordingly-
(a) the provisions of section 109 of the principal Act shall, mutatis mutandis, apply as if such provisions were provisions of this Act and refer to the contribution payable under this Act instead of to income tax and as if the reference in that section to any other section of the principal Act were a reference to the provisions of that other section applied as it they were provisions of this Act in the manner indicated in this Act;
(b) the provisions of section 110 of the principal Act shall, mutatis mutandis, apply as if such provisions were provisions of this Act and refer to collectors of contributions, contributions and collector of contributions instead of to tax collectors, tax and tax collector;
(c) the provisions of section 111 of the principal Act shall, mutatis mutandis, apply as if such provisions were provisions of this Act and refer to the contribution payable under this Act instead of to income tax, and as if the reference in that section to any other section of the principal Act were a reference to the provisions of that other section applied as if they were provisions of this Act in the manner indicated in this Act;
(d) the provisions of section 111A of the principal Act shall, mutatis mutandis, apply as if such provisions were provisions of this Act and refer to the contribution payable under this Act instead of to income tax and as if the reference to an appeal under Chapter XII of the principal Act were a reference to an appeal under this Act;
(e) the provisions of section 112 and of section 113 of the principal Act shall, mutatis mutandis, apply as if such provisions were provisions of this Act and refer to the contribution payable under this Act instead of to income tax;
(f) the provisions of section 114 of the principal Act shall, mutatis mutandis, apply as if such provisions were provisions of this Act and refer to the contribution payable under this Act instead of to income tax and as if the reference in that section to any Chapter of the principal Act were a reference to the provisions of that Chapter applied as if they were provisions of this Act in the manner indicated in this Act.

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