Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsRecovery of the National Development Tax. [ 12, 9 of 1962.] Cap. 242
| 37. Where the amount of the National Development Tax due in respect of any employee subject to the National Development Tax is not paid by his employer, or the person responsible for making the payment of his emoluments, to the Commissioner in the prescribed manner, or, in the event of the failure of such employer or person to pay, by the employee to the Commissioner, such amount shall be deemed to be in default and may be recovered from the defaulter in like manner as income tax would be recoverable under the Income Tax Ordinance and for that purpose the provisions of sections 84 to 88 of that Ordinance shall mutatis mutandis apply to the recovery of National Development Tax. |