11. The following new sections are hereby inserted immediately after section 11 and shall have effect as sections 11A and 11B of the principal enactment: "
| 11A. Any excise duty in default shall be a charge upon all the assets of the defaulter : |
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| 11B.
| | (1) There may be appointed persons be appointed persons to be tax collectors for the purposes of this Act. | | |
| | (2)
| | | (a) Where any excise duty is in de fault, the Director-General may issue a certificate to a Divisional Secretary or tax collector containing particulars of such excise duty and the name of the defaulter, and the officer to whom such certificate is issued shall be empowered and is hereby required to cause the excise duty to be recovered from the defaulter named in the certificate by seizure and sale of his movable property. |
| (b) The said seizure shall be effected in such manner as the said officer shall deem: most expedient in that behalf and any property so seized shall be kept for five days at the costs and charges of the defaulter. If the defaulter does not pay the excise duty in default together with the costs and charges within the said five days, the Divisional Secretary or tax collector shall cause the said property to be sold by public auction. |
| (c) The sum realized by the sale shall be applied"
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| | (3) Where any excise duty is in default, and the Director-General is of opinion that recovery by the means provided in subsection (2) is impracticable or inexpedient, he may issue a certificate to a District Court having jurisdiction in any district where the defaulter resides or in which any property movable or immovable owned by the defaulter is situate, containing particulars of such excise duty and the name or names of the person or persons by whom the excise duty is payable, and the court shall thereupon direct a writ of execution to issue to the Fiscal authorizing and requiring him to seize and sell or any of the property, movable and immovable of the defaulter or such part thereof as he may deem necessary for the recovery of the excise duty and the provisions of sections 226 and 297 of the civil Procedure Code shall, mutatis mutandis, apply to such seizure and sale. | | |
| | (4) Whenever the director-General issues a certificate under this section, he shall at the same time issue to the defaulter a notification thereof by personal service or by registered letter send by post; but the non-receipt of such notification by the defaulter shall not invalidate proceedings under this section.". | | |
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Sri Lanka Consolidated Acts