49.
| (1) Where the Commissioner-General is of the opinion in any case that recovery of duty in default by seizure and sale is impracticable or inexpedient or where full duty has not been recovered by seizure and sale, he may issue a certificate containing particulars of such duty and the name and last known place of residence of the defaulter to a Magistrate having jurisdiction in the division in which such place is situate. |
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| (2) The correctness of any statement in a certificate is sued by the Commissioner-General for the purposes of sub section (1) shall not be called in question or examined by the Magistrate in any proceedings under this section and accordingly, nothing in that subsection shall be read and construed as authorizing the Magistrate to consider, or decide the correctness of any statement in such certificate or to postpone or defer such proceedings for a period exceeding thirty days by reason only of the fact that an appeal is pending against any notice requiring the payment of the duty in default. |
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| (3) Nothing in subsections (2) to (5) of section 291 of the Code of Criminal Procedure Act, No. 15 of 1979, shall apply in any case referred to in subsection (1) of this section. |
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| (4) In any case referred to in subsection (1) in which the defaulter is sentenced to imprisonment in default of payment of the fine deemed by that subsection to have been, imposed on him, the Magistrate may allow time for the payment of the amount of that fine or direct payment of that amount to be made in instalments. |
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| (5) The Court may require bail to be given as a condition precedent to allowing time under subsection (1) for showing cause as therein provided or under subsection (4) for the payment of the fine ; and the provisions of Chapter XXXIV of the Code of Criminal Procedure Act, No. 15 of 1979, shall apply where the defaulter is so required to give bail. |
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| (6) Where a Magistrate directs under subsection (4) that a payment be made in instalments and default is made in the payment of anyone instalment,' proceedings may be taken as if default had been made in payment of all the instalments then remaining unpaid. |
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| (7) In any proceedings under subsection (1), the certificate of the Commissioner-General shall be sufficient evidence that the duty has been duly required to be paid and is in default, and any plea that the amount is excessive, incorrect, or under appeal shall not be entertained. |
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Sri Lanka Consolidated Acts