Sri Lanka Consolidated Acts

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Inland Revenue Act (No. 4 of 1963) - Sect 121

Use of more than one means of recovery

114. Where the Commissioner is of opinion that application of any of the provisions of this Chapter has failed or is likely to fail to secure payment of the whole of any tax due under this Act from any person, it shall be lawful for him to proceed to recover any sum remaining unpaid by any other means of recovery provided in this Chapter, notwithstanding that an order has been made by a Magistrate under section 111 and carried into effect.


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