Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsAction not to commence after expiry of five years in certain circumstances
| 193. The Commissioner General shall not, subject to the provisions of section 4 of the Inland Revenue (Regulations of Amnesty ) Act No. 10 of 2004, commence any action under sections 178, 179, 180, 181, or 182 of this Act for the recovery of tax in default, after the expiry of five years from the end of the year of assessment in which the assessment by which such tax was charged or levied becomes final and conclusive under section 171 . |