Sri Lanka Consolidated Acts

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Inland Revenue Act (No. 38 of 2000) - Sect 174

Tax to be payable notwithstanding any prosecution or conviction for an offence under this Act

174. The institution of a prosecution is respect of an offence under this Act or the imposition of a penalty, Fine or term of imprisonment in respect of any such offence shall not relieve any person from liability to assessment, or payment, of any tax for which he is or may be liable.

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