Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsAssessment and recovery of special rates. [ 16, 60 of 1961.]
| 40D. Every special rate under section 40A shall be assessed and levied and, in case of default shall be recovered summarily, in such manner as may be prescribed by rules made under section 52 : Provided, however, that for the purposes of the recovery of any such rate in case of default, nothing specified in the proviso in section 37 (5) shall be liable to such seizure or sale as may be prescribed by any such rule, |