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28. Amendment of section 112 of the principal enactment

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

Section 112 of the principal enactment is hereby amended in subsection (1) of that section as follows :—

(1)

by the substitution in paragraph (c) of that subsection, for the words and figure “of section 120;

or”, of the words and figure “of section 120;”;

(2)

by the substitution in paragraph (d) of that subsection, for the words “ under that section,”, of the words “under that section; or”; and

(3)

by the addition immediately after paragraph (d) of that subsection, of the following new paragraph :—

“(e)

where any precedent partner of a partnership fails to furnish within the time specified in a notice given under subsection (3) of section 76, a return which such precedent partner is required to furnish under that subsection,”.