17.
| (1) Where the registration of a registered person has been cancelled by the commissioner General, such person shall-
| | (a)return to the Commisioner-General the certificate of registration issued to him not later than fourteen days from the last date of the last taxable period during which the registration was valid; | | |
| | (b) not display in any place where such taxable activity is carried on or carried out the certificate of registration or a copy thereof. | | |
| | (c)not, issue any Tax Invoice, tax debit note or tax credit note as the case may be, | | |
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| (2)Where any person fails to comply with the provisions of subsection (1), 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 of the imposition of such penalty ; | | |
| | (b)by notice in writing require such person.
| | | (i)to pay such penalty ; and |
| (ii) comply with the provisions of subsection (1) within such period as may be specified in such notice. |
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| (3)The Commissioner-General may reduce, or annul any penalty imposed on any person under paragraph (a) of subsection (2) if such person proves to the satisfaction of the Commissioner-General that his failure to comply with she provisions of subsection (1) was due to circumstances beyond his control and that he has subsequently complied with such provisions. |
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Sri Lanka Consolidated Acts