Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsProceedings for the recovery of the tax
| 8. Where the amount of the tax for any financial year is in default, the Registrar of Companies may issue a certificate containing particulars of such amount, and the name and the place of business of such defaulter to a Magistrate having jurisdiction in the division in which such place is situate. The Magistrate shall thereupon summon the defaulter before him to show cause why proceedings for the recovery of the amount of the tax in default should not be taken against such defaulter, and, if sufficient cause is not shown, the amount of the tax in default shall by order of the Magistrate be recovered as if it were a fine imposed by the Magistrate on such defaulter. |