Economic Service Charge (Amendment) Act 2007 · As enacted
5. Amendment of section 9 of the principal enactment
Official English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.
Official translationFrom Department of Government Printing, unchanged
Section 9 of the principal enactment is hereby amended as follows :—
by the renumbering of that section as subsection (1)
of that section ;
by the addition, immediately after the renumbered subsection (1) of the following new subsections :—
“(2) Where it appears to an Assessor that any person or partnership liable to pay the Economic
Service Charge for any relevant quarter of any year of assessment, has been assessed at less than the proper amount, the Assessor may, subject to the provisions of subsection (3) and subsection (4), assess such person or partnership for the additional amount (which in his opinion such person or partnership ought to have been assessed in addition to the amount originally assessed), and the provisions of this Act as to notice of assessment, appeal and other proceedings shall thereupon apply to the recovery of such additional amount.
Where a person or partnership has furnished a return of Economic Service Charge, the assessor may in making an assessment on such person or partnership under subsections (1) or (2), either :—
accept the return furnished by such person or partnership ; or
refuse to accept the return made by that person or partnership, and estimate the amount of the relevant turnover and assess such person or partnership accordingly :
Provided that where the Assessor refuses to accept a return furnished by any person or partnership and makes an assessment or an additional assessment for any relevant quarter on such person or partnership under subsection (1) or subsection (2), he shall communicate to such person in writing, stating the reasons as to why he is not accepting the return furnished by that person or partnership.
No assessment or additional assessment shall be made under this Act in respect of a person or partnership who or which has made a return for any relevant quarter in any year of assessment on or before the dates referred to in section 7, after the expiry of eighteen months from the end of the year of assessment within which such relevant quarter falls, if his or its return of income has been made under subsection (1) or subsection (7) of section 106 of the Inland Revenue Act, No. 10 of 2006.”.