Sri Lanka Consolidated Acts

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Turnover Tax Act (No. 69 of 1981) - Sect 30

Meaning of turnover tax for the purposes of section 31 to 38

30.
(1) For the purposes of section 31, section 32, section 83, section 34, section 35, section 36, section 37 and section 38 "turnover tax" includes any penalty imposed or incurred under this Act.
(2) Whenever the Commissioner-General issues a certificate under section 33 or section 34 or a notice under section 35, he shall at the same time issue to the defaulter a notification thereof by personal service or by registered letter sent through the post or by telegraph; but the non-receipt of such notification by the defaulter shall not invalidate proceedings under this section.

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