53.The following new section is hereby inserted immediately after section 162 of the principal enactment and shall have effect as section 162A of that enactment :"
| 162A.
| | (1) Where any tax in default is to be recovered under this Chapter in instalments, the period during which such instalment payments are to be made shall not extend beyond the period referred to in section 144A in relation to the recovery of any tax in default. | | |
| | (2) Where "
| | | (a) the seizure of any property under section 148; |
| (b) the imposition of a sentence by a Magistrate under section 149; |
| (c) the issue of any valid notice by the Commissioner-General under section 150; |
| (d) the issue of any valid notice to the employer of the defaulter by the Commissioner-General under Section 152; or |
| (e) the issue of a certificate by the Commissioner-General to the Magistrate under section 158 and the prevention of the defaulter from leaving the island, |
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Sri Lanka Consolidated Acts