Sri Lanka Consolidated Acts

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Goods And Services Tax Act (No. 34 of 1996) - Sect 39

Recovery of tax

39.
(1) For the purposes of this Chapter " tax " includes penalty imposed or incurred under this Act.
(2) Whenever the Commissioner-General issues a certificate under section 42 or section 43 or a notice under section 44, he shall at the same time issue to the defaulter a notification thereof by personal service or by registered letter sent through the post or by telegraph, but the non-receipt of such notification by the defaulter shall not invalidate proceedings under this section.

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