Sri Lanka Consolidated Acts

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Stamp Duty Act (No. 43 of 1982) - Sect 51

Recovery of amount from persons leaving Sri Lanka

51.
(1) Where the Commissioner-General is of opinion that any person is about to or likely to leave Sri Lanka without paying the amount of duty required to be paid by such person, he may issue a certificate containing particulars of such amount and the name of such person to a Magistrate, who shall, on receipt thereof, direct the Inspector-General of Police to prevent such person from leaving Sri Lanka without paying the amount or furnishing security to the satisfaction of the Commissioner General for payment thereof.
(2)At the time of issue of his certificate to the Magistrate the Commissioner-General shall issue to such person a notification thereof by personal service or registered letter sent through the post, or telegraph; but the non-receipt of any such notification by such person shall not invalidate proceedings, under this Section.
(3) Production of a certificate signed by the Commissioner-General stating that the amount has been paid or that security has been furnished or that the amount has been paid to a police officer in charge of a police station, shall be sufficient authority for allowing such person to leave Sri Lanka. Any police officer to whom the amount of any duty has been paid shall forthwith pay such amount to the Commissioner-General.


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