View All - 2010 Acts Section No : Acts & Ordinances DEFAULT TAXES (SPECIAL PROVISIONS)Marginal Notes1. This Act may be cited as the Default Taxes (Special Provisions) Act, No. 16 of 2010 and the provisions of this Act other than this section, shall come into operation on such date as may be determined by the Minister by Order published in the Gazette (hereinafter referred to as the "appointed date"). The provisions of this section shall come into effect, in terms of paragraph (1) of Article 80 of the Constitution, on the date on which the Certificate of the Speaker is endorsed.2. Application of the provisions of the Act.3. Appointment of an Advisory Committee.4. Functions of the Committee. 5. Establishment of the Default Tax Recovery Unit. 6. Report on taxes in default to be prepared. 7. Certain taxes in default to be written off. 8. write-off of any tax in default to be published in the Gazette.9. Issue of notice to those whose tax in default is to be recovered.10. Consequences of not responding to a notice sent under section 9.11. Commissioner- General to request for information. 12. Tax in arrears not to exceed certain percentage. 13. Commissioner- General to submit a report where there is an excess. 14. Secrecy.15. The Commissioner- General may delegate his function and powers under this Act. 16. Sinhala text to prevail in the event of any inconsistency.17. Interpretation. 18. Amendment of the First Schedule to Act, No. 10 of 1996.