191.
| (1) Notwithstanding anything in the Companies Act, No. 17 of 1982, where any private company is wound up and where any income tax to which that company is liable cannot be recovered, then, every person who was a director of the company at any time during the year of assessment 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 tax cannot be attributed to any gross neglect, misfeasance or breach of duty on his part in relation to the affairs of the company. |
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| (2) In this section the expression "private company" has the same meaning as in the Companies Act, No. 17 of 1982. |
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Sri Lanka Consolidated Acts