166.
| (1) In every case where no movable property of any description other than property referred to in section 160 can be found or where the collector or other officer to whom the warrant is issued, reports' that it is impracticable to seize movable property, the Secretary shall serve a written notice in the form set out in the Fifth Schedule hereto on the person who had made default in the payment of the rate or tax, calling upon him to pay such rate or tax along with the warrant cost within a period of thirty days from the date of service of the notice and informing him that in the event of an " default in the payment of the rate or tax and costs within that period, steps will be taken for the seizure and sale of the building or land in respect of which the rate or tax is due. |
|
| (2) In default of compliance by any person with any notice served en him under subsection (1) within the time specified in such notice, the Secretary shall certify the aggregate amount due from that person to the Magistrate's Court where the amount of rate or tax does not exceed rupees one thousand five hundred, and to the District Court where the rate or tax due exceeds one thousand five hundred rupees within whose jurisdiction the property lies and upon such application being made, and the Court shall issue to the fiscal a writ for the recovery of such amount or rates or taxes and costs by the seizure and sale of such immovable property. |
|
| (3) The provisions of the Civil Procedure Code relating to the seizure and sale of property by the fiscal in execution of a writ issued by Court shall apply to the seizure and sale of immovable property for the recovery of the sum certified by the Secretary. |
|
| (4) For the purpose of the application of such provisions, the sum so specified shall be deemed to be due on a decree entered by the Court and the Secretary shall be deemed to be the judgment-creditor and the person liable to pay such sum shall be deemed to be the judgment-debtor. |
|
| (5) Every sum paid or recovered under this section shall be credited to the Pradeshiya Sabha Fund. |
|
|
Sri Lanka Consolidated Acts