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As enacted
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Contents

3. Amendment of section 7 of the principal enactment

Official English translation. The Sinhala text prevails. Open the official Sinhala text, official PDF on documents.gov.lk

Section 7 of the principal enactment is hereby amended as follows :—

“(1)

by the re-numbering of that section as subsection (1) thereof;

(2)

in the re-numbered subsection (1), by the substitution for the words “for any relevant quarter shall,” of the words and figures “for any relevant quarter ending on or before March 31, 2011 shall,”; and

Act, No. 11 of 2011

(3)

by the addition immediately after the re-numbered subsection (1) of the following new subsecion:—

“(2) Every person and partnership chargeable with the service charge for any relevant quarter commencing on or after April 1, 2011 shall, whether or not requested by an Assessor to do so, furnish to an Assessor, on or before the twentieth day of April of each year, a return for the year of assessment ending on March 31 of that year, in such form and containing such particulars as may be specified by the Commissioner-General, of the relevent turnover of such person or partnership, as the case may be. The return shall also indicate the basis of the calculation of the service charge and other details, if any, specified by the

Commissioner-General in relation to this section.”.

Read on from s 4