Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsProceedings for the recovery of tax due from persons liable under section 61
| 63. Where any person fails to pay the amount of the tax specified in a notice sent to him by a Registrar of Lands or a company under subsection (2) of section 61, such amount shall be deemed to be in default, and such Registrar or company may issue a certificate containing particulars of such amount and the name and address of the defaulter to a Magistrate having jurisdiction in the division in which such defaulter resides. The Magistrate shall thereupon summon the defaulter before him to show cause why proceedings for the recovery of the tax in default should not be taken against such defaulter, and if sufficient cause is not shown, the amount of the tax in default shall by order of the Magistrate be recovered as if it were a fine imposed by the Magistrate on such defaulter. |