20. Section 48 of the principal enactment is hereby amended as follows :-
| (1) in subsection (1) of that section by the substitution for the words "whether such officer is responsible or not for such default", of the words "as if such officer is responsible for such default unless he proves the contrary to the satisfaction of Commissioner- General" ; |
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| (2) by the repeal of subsection (2) of that section and the substitution therefor of the following subsection :-
| | "(2) Where an unincorporated body of persons has not paid any tax on or before the due date, it shall be lawful to proceed under all or any of the provisions of this Chapter against any partner or office-bearer of such unincorporated body of persons as if he is responsible for such default unless he proves the contrary to the satisfaction of the Commissioner-General, notwithstanding anything in any other written law.". | | |
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Sri Lanka Consolidated Acts