Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsPower to impose and recover a surcharge if excise tax not duly paid
| 10. Where the excise tax on any taxable article for the time being subject to such tax which is due from any person is not paid to a Government Agent of an administrative district in accordance with the provisions of this Part, such Government Agent may, in his discretion, order that a sum not exceeding ten per centum of the amount of such tax shall be added to such tax and recovered therewith. Any sum so added to such tax shall be deemed to constitute a part of such tax. |