Sri Lanka Consolidated Acts

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Value Added Tax Act (No. 14 of 2002) - Sect 46

Use of more than one means of recovery

46. Where the Commissioner-General is of opinion that application of any one of the means of recovery provided in this Act has failed or is likely to fail to secure payment of the full amount of tax due from any person it shall be lawful for the Commissioner-General to proceed to recover any sum remaining unpaid, by means of recovery provided in this Act notwithstanding that an order has been made by a Magistrate under section 43 and carried into effect.


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