17.
| (1) Where the registration of any person has been cancelled by the Commissioner-General such person shall-
| | (a) not later than fourteen days from the last day of the last taxable period during which the registration was valid return to the Commissioner-General the certificate of registration issued to him; | | |
| | (b) not display in any place where such taxable activity is carried on or carried out the certificate of registration or a copy thereof; and | | |
| | (c) not issue any tax invoice tax debit note or tax credit note as the case may be. | | |
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| (2) Where any person fails to comply with the requirements of subsection (1) the Commissioner-General may-
| | (a) impose on such person a penalty of a sum not exceeding fifty thousand rupees, and give notice in writing to such person of the imposition of such penalty; | | |
| | (b) by notice in writing require such person-
| | | (i) to pay such penalty; and |
| (ii) comply with the requirement of subsection (1) within such period as may be specified in such notice. |
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| (3) The Commissioner-General may reduce, or annul any penalty imposed on any person under paragraph (a) of subsection (2) if such person proves to the satisfaction of the Commissioner-General that his failure to comply with the requirements of subsection (1) was due to circumstances beyond his control and that he has subsequently complied with such requirements. |
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Sri Lanka Consolidated Acts