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srilawsby aturio
As enacted
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Part I · Imposition of an Economic Service Charge

9. Assessor to make assessment in certain cases

Official English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.

Where in the opinion of an Assessor, any person or partnership who or which being chargeable with the service charge for any relevant quarter -

(a)

has not paid the service charge: or

(b)

has paid an amount less than the proper amount which such person or such partnership ought to have paid as service charge for such relevant quarter, such Assessor may, assess the amount of the service charge which, in his opinion, ought to have been paid by such person or partnership as the service charge for that relevant quarter and shall by notice in writing require such person or partnership to forthwith pay –

(i)

the amount of the service charge so assessed for that relevant quarter, if that person or that partnership has not paid any service charge for that relevant quarter; or

(ii)

the difference between the amount of the service charge so assessed and the amount of the service charge actually paid by such person or partnership for that relevant quarter, if such person has paid any amount as service charge for that relevant quarter.

Read on from s 10

Part II

Amendment of Part I of the Finance Act…

Read on from Part II

Schedules