47.
| (1) Where any duty is in default, the Commissioner-General shall, before proceeding to recover such duty in any manner hereinafter provided, issue a notice in writing to the defaulter stating
| | (a) the particulars of such duty; and | | |
| | (b) that action is being contemplated to recover the duty. | | |
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| (2) If such defaulter has not appealed within the proper time against any notice under section 30 (1) (b) he may, within thirty days of the date of the notice issued under subsection (1) of this section, make any objection to the duty so charged and the Commissioner-General shall, not withstanding the provisions of section 42, consider such objections and give his decision thereon which shall be final. |
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| (3) Notwithstanding anything in this section, where there is an appeal against a notice under section 30(1) (b) and the payment of any duty specified in such notice is held over on the order of the Commissioner-General and the appellant agrees, during the course of the hearing of that appeal, that a certain sum is due or is likely to be due as duty in respect of that notice, the Commissioner-General may, by notice in writing given to the appellant, direct the appellant to pay such sum on or before such date as is specified in the notice. Any sum not paid before such date shall be deemed to be in default. |
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| (4) Where upon the final determination of an appeal under Chapter XIII any stamp duty in default is reduced, the penalty payable in respect of such stamp duty shall be proportionately reduced. |
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Sri Lanka Consolidated Acts