48.
| (1) Where the Commissioner-General is of opinion in any case that recovery of duty in default by seizure and sale is impracticable or inexpedient, or where the full amount of the duty has not been recovered by seizure and sale, he may issue a certificate containing particulars of such duty and the name and last known place of residence of the defaulter to a Magistrate having jurisdiction in the division in which such residence is situate. The Magistrate shall thereupon summon such defaulter before him to show cause why further proceedings for the recovery of duty should not be taken against him, and in default of sufficient cause being shown, the duty in default shall be deemed to be a fine imposed by a sentence of the Magistrate on such defaulter for an offence punishable with fine only or not punishable with imprisonment and the provisions of subsection (1) of section 291 (except paragraphs (a), (d) and (0 thereof) of the Code of Criminal Procedure Act, No. 15 of 1979, relating to default of payment of a fine imposed for such an offence shall thereupon apply, and the Magistrate may make any direction which, by the provisions of that subsection he could have made at the time of imposing such sentence. |
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| (2) The correctness of any statement in a certificate issued by the Commissioner-General for the purpose of sub section (1) shall not be called in question or examined by the Magistrate in any proceeding under this section and accordingly nothing in that subsection shall authorize a Magistrate to consider or decide the correctness of any statement in such certificate or to postpone or defer such proceeding by reason only of the fact that an appeal is pending against the assessment in respect of which the duty in default is charged. |
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| (3) Nothing in subsections (2) to (5) of section 291 of the Code of Criminal Procedure Act, No. 15 of 1979, shall apply in any case referred to in subsection (1) of this section. |
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| (4) In any case where a fine is deemed under subsection (1) to have been imposed on a defaulter, the Magistrate may allow time for the payment of the amount of that fine or direct the payment of that amount to be made by instalments. |
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| (5) The court may require bail to be given as a condition precedent to allowing time under subsection (1) for showing cause as therein provided or to allowing him time under subsection (4) for payment of the fine ; and the provisions of Chapter XXXIV of the Code of Criminal Procedure Act, No. 15 of 1979, shall apply where the defaulter is required to give bail. |
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| (6) Where payment is directed under subsection (4) to be paid in instalments and default is made in the payment of any one instalment, proceedings may be taken as if default had been made in payment of all the instalments then remaining unpaid. |
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Sri Lanka Consolidated Acts