Sri Lanka Consolidated Acts

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Turnover Tax Act (No. 69 of 1981) - Sect 23

Precedent partner to act on behalf of partnership

23. Any act or thing required by or under this Act to be done by any person shall, in the case of two or more persons in partnership, be deemed to be required to be done by the precedent partner of such partnership:Provided that any person to whom a notice has been given under the provisions of this Act as a precedent partner of a partnership shall be deemed to be the precedent partner thereof unless he proves. that he is not a partner of such partnership or that some other person in Sri Lanka is the precedent partner thereof.


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