Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsRecovery of Tax
| 39.(1) For the purposes of this Chapter "tax" includes a penalty imposed or incurred under this Act.(2) Whenever the Commissioner-General issues a certificate under section 42 or section 43 or a notice under section 44, 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. |