Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsRecovery of the levy
| 5. Where the employer of a specified employee fails to pay to the Commissioner-General of Inland Revenue, in accordance with section 3, the levy payable for any month by such employee, the amount of such levy may be recovered from such employer. The provisions of sections 107,108,109 and 110 and Chapter XXI of the Inland Revenue Act, No. 28 of 1979, shall, mutatis mutandis, apply to the assessment, payment and recovery of the levy, and the penalties for default of payment of the levy. |