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srilawsby aturio
As enacted
Contents

Part IX · Offences and Penalties

46. Offences relating to returns &c

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

Every person who –

(a)

fails to apply for registration as required under section 4;

(b)

fails to notify the Commissioner-General of any matters required to be notified under section 7;

(c)

fails to furnish a return under section 8;

(d)

having appeared before an officer of the

Department of Inland Revenue in compliance with a notice issued to him under section 8

fails, without sufficient cause, to answer any question lawfully put to him by an officer acting under this Act;

(e)

gives any incorrect information relating to any matter or thing affecting his own liability to levy or the liability of any other person;

(f)

pays the amount under section 29 to any other person other than the officer named in the notice;

(g)

wilfully obstructs or delays the

Commissioner-General or any other officer in the exercise of his power under section 51

or 52; or

(h)

fails to maintain records as required under section 53, commits an offence under this Act, and shall on conviction after summary trial before a Magistrate, be liable to a fine not exceeding twenty five thousand rupees, or to imprisonment of either description for a term not exceeding six months or both such fine and imprisonment.

Read on from s 47

Part X

Miscellaneous

Read on from Part X

Part XI

Adminstration Provisions

Read on from Part XI

Part XII

General

Read on from Part XII

Schedules