128.
| (1) Where any tax is in default, the Commissioner- General shall, before proceeding to recover such tax in any manner hereinafter provided, issue notice in writing to the defaulter stating -
| | (a) the particulars of such tax, and | | |
| | (b) that action is being contemplated to recover such tax. | | |
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| (2) If such defaulter has not appealed within the proper time against the assessment in respect of which such tax is charged, he may within thirty days of the date of such notice make any Objection to the tax so charged, and the commissioner-general shall, notwithstanding the provisions of section 123, consider such objections and give his decision thereon which shall be final. |
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Sri Lanka Consolidated Acts