51. The following new sections are hereby inserted immediately after the section 144 of the principal enactment, and shall have effect as section 144A and section 144B of that enactment.
| 144A. Any tax in default under this Chapter shall not be recoverable as provided in Chapter XXII after expiry or a period of sixty months from the end of the month in which such tax went into default, notwithstanding anything contained in this Act or any other written law, but subject to the provisions of section 162A. |
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| 144B. Where any person, including a director or a principal officer of a company or a partner of a partnership or a member or an office-bearer of an unincorporated body, in respect of income tax payable by such person , including a company, partnership or other unincorporated body respectively, has defaulted in the payment of such tax due and where such default commences on or after April 1. 2004. and continues for a period exceeding thirty six months, the Commissioner- General shall submit to the Magistrate a certificate containing relevant particulars, including the amount of tax in default, the period of default and accrued penalty and interest. Such person, including a director, principal officer, partner, a member or an office bearer, as the case may be, shall be liable, on conviction after summary trial before a Magistrate, to a period of imprisonment of either description not exceeding three months : |
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Sri Lanka Consolidated Acts