1. Recovery Of Tax – Section 85,86
Tax for default.
Penalty 10% , 2% …….. 50%.
Commissioner of revenue determination of
approval.
Tax to be first charge.
Immovable property.
2. Recovery Of Tax Section 87
Notice to Defaulter.
* Such tax
* Action
Under the appeal.
3. Appointment Of Tax Collectors
Section 88
Commissioner Certificate of Tax Collector
Collector Seizure of immovable Property
Charges for seizing
District court action for movable or immovable properties
4. Recovery Before The Magistrate For Recovery Of
Tax
(Summary Procedure)
Section291 of criminal procedure code 15 of 1979
Show course.
Installment.
No appeal / No objection.
5. Recovery Of Tax
person owning money to defaulter - Section 90
Persons leaving Srilanka - Section 91
Recovery of tax by more than one.
Power recover taxes for any person.
COR – Powers - Information
6. RECOVERY OF TAX
PROVINCIAL TAXATION
Bandula Haputhantrige
B.Com (Spl), Dip in Mgt, Dip in Eng, Dip in Computer Science, Dip in
Tamil,
MBA (General), MBA (Taxation), Graduate Cert of Tax Law &
Admin, Attorney at Law, NP, Commissioner for oaths,
Ex. Commissioner of Inland Revenue – Jaffna.
Commissioner of Revenue, Northern Province
Provincial Revenue Department, NP
