158.
| (1) If the amount of any rate payable under this Act or the amount of any tax imposed thereunder. is not paid into the Pradeshiya Sabha office within such time as the Pradeshiya Sabha may direct, a warrant signed by the Secretary shall be issued to some collector or other officer of the Pradeshiya Sabha named therein, directing him
| | (a) in the case of non-payment of any rate or acreage tax to levy such rate or acreage tax and the cost or recovery by seizure and sale of all and singular the movable property of the owner of the premises on account of which such rate or acreage tax may be due and of all movable property to whomsoever the same may belong which may be found m or upon any such premises, and the immovable property on account of which such rate or acreage tax may be due ; and | | |
| | (b) in the case of non-payment of any other tax, to levy such tax and the cost of recovery by seizure and sale 01 the property on account of which such taxes may be due and of all and singular the movable or immovable property of the defaulter. | | |
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| (2) A Pradeshiya Sabha may, by resolution, waive the whole or any part of any rate or tax and any costs incurred for the purpose of recovering that rate or tax, if it appears to the Pradeshiya Sabha that the amount to be waived is inconsiderable or irrecoverable or that it should be written off on the ground of the poverty of the person liable therefor; and in such case where any such resolution is passed, no warrant under subsection (1) shall be issued and any such warrant that may have been issued shall be recalled. |
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Sri Lanka Consolidated Acts