11. The following new sections are hereby inserted immediately after section 10, and shall have effect as sections 10A and 10B respectively of the principal enactment :"
| 10A. The Commissioner may waive or reduce the amount of any penalty payable by a registered owner under subsection (2) of section 10, if the Commissioner is satisfied that the failure of the registered owner to pay the levy before the relevant date was due to circumstances beyond his control and that waiver or reduction of such penalty is just and equitable in ail the circumstances of the case. |
|
| 10B. Where the registered owner of a motor vehicle has paid a penalty respect of a levy which is deemed to be in default the Commissioner may-
| | (a) set off the penalty paid by such registered owner against the levy payable by him for any succeeding year; | | |
| | (b) refund the penalty paid by such registered owner | | |
|
|
|
Sri Lanka Consolidated Acts