Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsEffect of the non-payment of the tax
| 59. Where a person liable to the tax in respect of any property does not pay the tax as required under this Part of this Act the tax shall be deemed to be in default, and the Commissioner of Inland Revenue shall, upon notification of such default by the Registrar of Lands or the company, as the case may be, take steps for the recovery of the tax deemed to be in default.For the purposes of such recovery the provisions of the Inland Revenue Act, No. 4 of 1963, shall, mutatis mutandis, apply in like manner and to the same extent as such provisions apply for the recovery of any tax in default under that Act. |