16.
| (1) Any person required to refund the payments made to him in terms of subsection (2) of section 14 who fails to do so within the time specified, shall be deemed to be in default of such amount and be deemed to be a defaulter for the purposes of this Act. |
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| (2) Where any amount is in default, the Commissioner shall issue a Certificate to the Magistrate of the Division within whose jurisdiction the defaulter resides or any immovable property owned by the defaulter is situated, containing particulars of the name of the defaulter and the amount in default. The Commissioner shall cause a notification of the issue of the Certificate to be served on the defaulter or to be sent to the defaulter by registered post : |
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| (3) The particulars contained in the Certificate issued by the Commissioner shall be deemed for all purposes to be correct and shall amount to a final document in respect of the same. |
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| (4) The Magistrate shall upon receipt of the Certificate in terms of subsection (2), summon the defaulter to appear before him and require him to show cause as to why proceedings for the recovery of the sum stated in the Certificate ought not to be proceeded with against him. In the absence of sufficient cause being tendered, the amount shall be deemed to be a fine imposed by a Magistrate on the defaulter for an offence punishable with fine only and not punishable with imprisonment. The provisions of subsection (1) of section 291 of the Code of Criminal Procedure Act, No. 15 of 1979 (except paragraphs (a), (b) and (i) of subsection (1) of that section) relating to the default of payment of a fine imposed for such an offence, shall thereupon apply and the Magistrate may make any direction, which by the provisions of that subsection he could have made, at the time of imposing such sentence. |
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Sri Lanka Consolidated Acts