15.
| (1) The Commissioner General shall, issue to a person registered under this Act upon such registration under section 14.
| | (a)a tax registration number :and | | |
| | (b)a Certificate of registration. | | |
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| (2) The Certificate of registration shall set out the name and other relevant details of the registered person, the date on which registration comes into effect, and the tax registration number of such person. |
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| (3) The person to whom a Certificate of registration is issued under subsection (1) shall, display such certificate at a conspicuous place in the place where he carries on or carries out the taxable activity. Copies of such certificate may be displayed in the event of there being more than one place of business. |
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| (4) Every registered person who makes an exempt supply specified in the First Schedule shall display the categories of such goods and services supplied by him as given in the First Schedule at each such place of supply. |
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| (5) Where any person fails to comply with the provisions of subsection (3) or (4) the Commissioner General may
| | (a)Impose on such person a penalty of a sum not exceeding fifty thousand rupees and give notice in writing to such person on he imposition of such penalty; | | |
| | (b)by notice in writing require such person.
| | | (i)to pay such penalty ; and |
| (ii)to comply with the provisions of subsections (3) or (4) as the case may be, |
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| (6) The Commissioner-General may reduce, or annul any penalty imposed on arty person under paragraph (a) of subsection (5) if such person proves to the satisfaction of the Commissioner-General that his failure to comply with the provisions of subsection (3) or (4) was due to circumstances beyond his control and that he has subsequently complied with such provisions. |
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Sri Lanka Consolidated Acts