Sri Lanka Consolidated Acts

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Finance Act (No. 11 of 2006) - Sect 7

How levy in default is to be paid

7.
(1) Any person who defaults in the payment of the levy in the manner and within the period prescribed by regulations, shall be deemed to be a defaulter.
(2) Every defaulter shall be liable to pay to the Secretary to the Ministry of the Minister to whom the issuing of licenses to television stations is assigned, in addition to the amount of the levy in default a surcharge calculated in the following manner:-
(a) ten percentum of the amount of such levy as is in default for the subsequent period of one month or part thereof, calculated from the date on which the levy was payable; and
(b) two per centum of the amount of such levy as is in default for each subsequent period of one month or part thereof, calculated from the date on which the payment specified in paragraph (a) was due.
(3) The Secretary to the Ministry of the Minister to whom the issuing of licenses to television stations is assigned, shall take action to recover the levy or such part of the levy which is in default for a period of more than three months and the amount of the surcharge accrued thereon, in the manner as is specified hereafter.
(4) The Secretary to the Ministry of the Minister to whom the issuing of licenses to television stations is assigned, shall cause to be issued on the defaulter, three weeks prior to the taking of any steps for the recovery of the levy in default along with the amount of the surcharge accrued thereon, a Notice informing the defaulter of the intention to institute proceedings for the recovery of the amount of the levy in default and the amount of the surcharge accrued thereon in terms of the provisions of this section.
(5) Where the Secretary to the Ministry of the Minister to whom the issuing of licenses to television stations is assigned, issues Notice on the defaulter in terms of subsection (4) but the amount of the levy in default and the amount of the surcharge accrued thereon remains unpaid even though the period of three weeks specified in such Notice has elapsed, the Secretary shall issue to the Magistrate having jurisdiction over the division in which the defaulter resides or is carrying on business, a Certificate containing the name and address of the defaulter and the total sum in default along with a statement to the effect that the person so named has defaulted in making the payment as required by this section. Where the defaulter is a body corporate, the Certificate shall contain the name of the Chairman of the Board of Directors and of every Director or principal officer of such body corporate.
(6) The Magistrate shall on receipt of the Certificate issued under subsection (5), issue summons on the defaulter requiring him to appear before him on a date to be specified and show cause as to why proceedings should not be taken against him for recovery of the amount of the Levy or such part of the Levy which is in default and the surcharge accrued thereon. Where the cause shown appears to the Magistrate to be insufficient so as to explain the reason for the non-payment, the Magistrate shall after recording the same, make Order for the recovery of the amount of the Levy in default and the amount of the surcharge accrued thereon, from the defaulter as if they were fines imposed by the Magistrate. The money so recovered shall be remitted to the Secretary to the Ministry of the Minister to whom the issuing of licenses to television stations is assigned, who shall remit the same to the Consolidated Fund.


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