41.
| (1) Where any tax is in default, the Commissioner-General shall, before proceeding to recover such tax, issue a notice in writing to the defaulter stating-
| | (a) the particulars of such tax ; and | | |
| | (b) that action is being contemplated to recover such tax. | | |
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| (2) If the defaulter has not appealed within the specified time against the assessment in respect of which such tax is charged, he may within thirty days of the date of such notice make any objection to the tax so charged to the Commissioner-General and the Commissioner-General shall notwithstanding the provisions of section 37 consider such objections and give his decision thereon which shall be final. |
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Sri Lanka Consolidated Acts