16.
| (1) Where the Director-General is satisfied that any person who is registered under this Act has"
| | (a) defaulted in the payment of any excise duty payable by such person under this Act; | | |
| | (b) been convicted of an offence under this Act; | | |
| | (c) made any false statement in any return furnished to the Director-General, Director of Excise or any Excise Officer ; or | | |
| | (d) failed to furnish any return to the Director-General, Director of Excise or any Excise Officer in contravention of any requirement imposed on him by or under this Act | | |
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| (2) No order under subsection (1) shall be made against any person except after notice to him to show cause, with in such time as may be specified in the notice,, why such order should not be made, and except on his failing to show cause within such period, or on his not showing sufficient cause, |
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| (3) Any person against whom an order is made under subsection (1). may prefer an appeal in writing to the Deputy Secretary to the Treasury before the expiry of ten days after the date on which such order is communicated to him by the Director-General and the Deputy Secretary to the Treasury may, on such appeal preferred to him, affirm, vary or annul the order against which the appeal has been preferred. |
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| (4) An order made under subsection (1) shall come into force on the date on which such order is communicated to the person concerned by the Director-General and shall continue to be in force notwithstanding that an appeal against such order has been preferred to the Deputy Secretary to the Treasury, |
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| (5) Any order referred to in subsection (4) shall be deemed to have been communicated to the person concerned after the expiry of a period of three days from the date of posting of such communication by letter sent by registered post addressed to the usual place of business of such person. |
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Sri Lanka Consolidated Acts