31. Insertion of new CHAPTER XVIIA in the principal enactment

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

The following new Chapter is hereby inserted immediately after section 185 of the principal enactment, and shall have effect as CHAPTER XVIIA of that enactment: -

“CHAPTER XVIIA

PROSECUTION OF OFFENCES

185A. (1) Where any person fails to –

(a)

file with the Commissioner-General an annual statement as required by section 86;

(b)

file with the Commissioner-General a return of income under section 93;

(c)

Commissioner-General as required under section 102;

(d)

appear before the

Commissioner-General in compliance with a notice given under section 123;

and

(e)

furnish a tax return under section 126, the Commissioner-General shall serve a notice in writing on such person stating that legal proceedings will be instituted against him under this section, unless he takes necessary steps to comply with the provisions of this

Act, within thirty days of serving the notice.

(2)

Any person who fails, without reasonable cause to comply with the notice of the Commissioner-General issued under

Prosecution of offences relating to returns, &c., subsection (1), commits an offence under this

Act, and shall on conviction after summary trial before a Magistrate, be liable to a fine not exceeding four hundred thousand rupees or to imprisonment of either description for a term not exceeding six months or to both such fine and imprisonment.”.

Read on from s 32