Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsConsequence of default in payment by any person carrying on a business of the National Development Tax or any instalment thereof. [ 23, 9 of 1962]
| 52. Where a person to whom a certificate of registration or a certificate of renewal of registration has been issued under this Part in respect of any business fails to pay the amount of the National Development Tax or any instalment of the amount of that tax when such instalment falls due, the provisions of section 45 shall, mutatis mutandis, apply to the registration of that business and of that person as proprietor thereof in like manner and to the same extent as they apply to the person and the certificate referred to in that section. |