Sri Lanka Consolidated Acts

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Goods And Services Tax Act (No. 34 of 1996) - Sect 48

Recovery of tax from the principal officer and others

48.
(1) Where a body corporate has not paid any tax on or before the due date, it shall be lawful to proceed under all or any of the provisions of this Chapter against a manager, director, secretary or any other principal officer of such body corporate, whether such officer is responsible or not for such default notwithstanding anything in any other written law relating to such body corporate.
(2) Where a partnership or a joint venture has not paid any tax on or before the due date, it shall be lawful to proceed under all or any of the provisions of this Chapter against any partner or a member of the joint venture, as the case may be, whether such person is responsible or not for such default, notwithstanding anything in any other written law.

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