112*.
| (1) Where tax payable by any person is in default and it appears to the Commissioner to be probable that any person-
| | (a) owes or is about to pay money to the defaulter or his agent; or | | |
| | (b) holds money for or on account of the defaulter or his agent; or | | |
| | (c) holds money on account of some other person for payment to the defaulter or his agent; or | | |
| | (d) has authority from some other person to pay money to the defaulter or his agent, | | |
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| (2) Any person who has made any payment in pursuance of this section shall be deemed to have acted under the authority of the person by whom the tax was payable and of all other persons concerned, and is hereby indemnified in respect of such payment against all proceedings, civil or criminal, notwithstanding the provisions of any written law, contract, or agreement. |
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| (3) Any person to whom a notice has been given under subsection (1) who is unable to comply therewith owing to the fact that the moneys in question do not come into his hands or become due from him within the period referred to in subsection (1) shall within fourteen days of the expiration thereof give notice in writing to the Commissioner acquainting him with the facts. |
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| (4) Where any person to whom a notice has been given under subsection (1) is unable to comply therewith and has failed to give notice to the Commissioner as provided in subsection (3), or where such person has deducted or could have deducted the tax to which the notice relates or any part thereof and has not paid over as directed by the Commissioner the amount of such tax or part thereof within fourteen days after the expiration of the period referred to in subsection (1), such person shall, if he is an individual be liable, or where such person is a company or body of persons, whether corporate or unincorporate, the secretary, manager or other principal officer of such company or body shall be personally liable, for the whole of the tax which such person has been required to deduct, and such tax may be recovered from such individual, secretary, manager or other principal officer by all means provided in this Act. |
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| (5) For the purposes of this section, the expression " defaulter" shall be deemed to include the agent of a person who is in default and the provisions of this section shall apply in any case where the tax which would have been payable by any person if he were alive is in default; and for the purposes of the application of those provisions in any such case, the expression " defaulter " in subsection (1) means-
| | (a) the executor or administrator of a deceased person, or | | |
| | (b) any person who takes possession of, or inter-meddles with, the property of a deceased person, or | | |
| | (c) any person who has applied or is entitled to apply to a District Court for the grant or resealing of probate or letters of administration in respect of the estate of a deceased person. | | |
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* The amendment made in section 112 by subsection (1) of section 46 of Act No. 18 of 1965 shall be deemed to have come into force on March 30, 1963-See section 46 (2) of Act No. 18 of 1965. |
Sri Lanka Consolidated Acts