45.
| (1) Where any duty is in default, the Commissioner-General shall, before proceeding to recover such duty in any manner hereinafter provided, issue notice in writing to the defaulter stating
| | (a) the particulars of such duty, and | | |
| | (b) that action is being contemplated to recover such duty. | | |
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| (2) If such defaulter has not appealed within the period specified in section 29, against the assessment in respect of which such duty is charged, he may within thirty days of the date of such notice make any objection to the duty so changed, and the Commissioner-General shall, notwithstanding the provisions of section 31, consider such objections and give his decision thereon which shall be final. |
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Sri Lanka Consolidated Acts