45.
| (1) The duty required to be paid by any notice issued under section 30 (1) (b) shall be paid on or before the date specified in such notice, and, subject to the provisions of subsection (2), any duty not so paid shall be deemed to be in default and the person by whom such duty is payable shall be deemed to be a defaulter for the purposes of this Act. |
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| (2) Where duty payable every quarter under section 13 is not paid on or before the date specified therein, such duty together with a penalty equal to ten per centum of the duty for every month of non-payment shall be deemed to be in default and the person liable to pay the duty shall be deemed to be a defaulter: |
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| (3) Duty shall be paid, notwithstanding any appeal unless the Commissioner-General orders that payment of the duty or any part thereof be held over,- pending the determination of such appeal, and upon such order, the amount held over shall be deemed not to be in default. |
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| (4) Where the Commissioner-General is of opinion either that the duty or any part thereof held over under subsection (3) is likely to become irrecoverable, or that the appellant is unreasonably delaying the prosecution of his appeal, he may revoke any order made under that subsection and make such fresh order as the case may appear to him to require and the amount of any duty not paid on or before such date as may be specified in the fresh order shall be deemed to be in default. |
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| (5) Where upon the final determination of an appeal under Chapter XIII or upon any order made by the Commissioner-General, any duty which has been held over under subsection (3) becomes payable or the duty payable under a notice is increased, the Commissioner-General shall give to the appellant a notice in writing fixing a date on or before which any duty or balance duty shall be paid. Any duty not paid before such date shall be deemed to be in default. |
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Sri Lanka Consolidated Acts