Sri Lanka Consolidated Acts

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Capital Levy Act (No. 51 of 1971) - Sect 48

Recovery of capital levy out of debts

48. The provisions of section 112 of the principal Act shall apply as if such provisions were provisions of this Act and refer to this Act and not to the principal Act, and-
(a) as if the references in that section to tax were references to capital levy,
(b) as if in sub-section (1), there were substituted for the words " post to the defaulter ", the words " post to the defaulter or his agent ", and
(c) as if sub-section (5) of that section were omitted.

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