21. Section 57 of the principal enactment is hereby amended as follows :-
| (1) by renumbering of that section as subsection in of that section : - |
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| (2) by the addition immediately after the renumbered subsection (1) of the following subsection :-
| | "(2) Where an unincorporated body of persons is dissolved and where any tax to which such unincorporated body is liable, cannot be recovered then every person who was a partner or office - bearer of that unincorporated body at any time during the period in respect of which such tax is payable shall be jointly and severally liable for the payment of such tax unless he proves that the default in payment of the tax cannot be attributed to any gross neglect, malfeasance or breach of duty on his part in relation to the affairs of such unincorporated body and the provisions of this Act relating to collection and recovery of tax shall apply accordingly.", | | |
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Sri Lanka Consolidated Acts