Sri Lanka Consolidated Acts

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Finance Act (No. 11 of 1963) - Sect 127

Use of more than one means of recovery

147. Where the Commissioner is of opinion that application of any one of the means of recovery provided in this Part of this Act has failed or is likely to fail to secure payment of the whole of any business turnover tax due under this Part of this Act from any person, it shall be lawful for the Commissioner to proceed to recover any sum remaining unpaid by any other means of recovery provided in this Part of this Act, notwithstanding that an order has been made by a Magistrate under section 144 and carried into effect.


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