27. Section 131 of the principal enactment is hereby amended by the insertion, at the end of subsection (1) of that section, of the following subsection :-
| '(1A) Where a person holds money for or on account of the defaulter and any other person or persons jointly (in this section referred to as the" joint account holder or holders") the Commissioner-General may give a notice under subsection (1) to such person requiring him to pay the amount of the tax in default or part thereof to the officer named in such notice out of the moneys, or such part of such moneys' in the joint account which the Commissioner-General is satisfied is attributable to the contributions made by the defaulter and is so certified by the Commissioner-General: |
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Sri Lanka Consolidated Acts