Sri Lanka Consolidated Acts

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Turnover Tax Act (No. 69 of 1981) - Sect 32

Notice to defaulter

32.
(1) Where any turnover tax is in default, the Commissioner-General shall, before proceeding to recover such tax, 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.
(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, to the Commissioner-General and the Commissioner-General shall, notwithstanding the provisions of section 20, consider such objections and give his decision thereon which shall subject to subsection (3) be final.
(3) Where such defaulter has failed to make the objection referred to in subsection (2) to the Commissioner-General, he may make an objection to the tax charged to the Commissioner-General within a period of thirty days from the date of the certificate issued under section 33 or section 34 or a notice issued under section 35.


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