75.
| (1) If the amount of any tax imposed under this Act is not paid into the District Office within such time as the Council may direct, a warrant signed by the District Secretary shall be issued to some collector or other officer of the Council named therein directing him to levy such tax and the costs of recovery by the seizure and sale of the property on account of which such tax may be due, and of all movable or immovable property of the defaulter. |
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| (2) Every warrant issued under subsection (1) shall be in such form as may be prescribed by by-law which the Council is hereby authorized to make under this Act. |
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| (3) A Development Council may by resolution waive the whole or any part of any tax and any costs incurred for the purpose of recovering that tax if it appears to the Council that the amount to be waived is inconsiderable or irrecoverable or that it should be written off on the ground of the poverty of the person liable therefor; and, in any case where any such resolution is passed, no warrant under subsection (1) shall be issued and any such warrant that may have been issued shall be recalled. |
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Sri Lanka Consolidated Acts