Sri Lanka Consolidated Acts

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Inland Revenue Act (No. 4 of 1963) - Sect 96

Principal officer to act on behalf of a company or body of persons,

90. The secretary, manager, or other principal officer of every company or body of persons corporate or unincorporate shall be answerable for doing all such acts, matters, or things as are required to be done under the provisions of this Act by such company or body of persons: Provided that any person to whom a notice has been given under the provisions of this Act on behalf of a company or body of persons shall be deemed to be the principal officer thereof unless he proves that he has no connection with the company or body of persons or that some other person resident in Ceylon is the principal officer thereof.


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