Sri Lanka Consolidated Acts

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Income Tax Evasion And Nondisclosure Of Profits And Income Act (No. 13 of 1964) - Sect 8

Sale of articles of value appropriated by Commissioner in lieu of payment of tax

8. Any articles of value appropriated by the Commissioner in lieu of tax under subsection (3) of section 5 shall be sold by public auction by any person appointed for that purpose by the Commissioner, and the sum realized by the sale shall, after payment of the sale charges, be applied in satisfaction of the tax.

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