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srilawsby aturio
As enacted
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Part IV · Assessment of Levy

9. Power of Assistant Commissioner to make assessment

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

(1)

Where-

(a)

any registered person who, in the opinion of the

Assistant Commissioner is chargeable with the levy, fails to furnish a return for the relevant quarter; or

(b)

any registered person, who is chargeable with the levy, furnishes a return in respect of any relevant quarter but fails to pay the levy fully or partly for that relevant quarter; or

(c)

any registered person requests the Commissioner-General in writing or by electronic means to make any alteration or addition to any return furnished by such person for the relevant quarter, the Assistant Commissioner may assess the amount of the levy, which such person, in the opinion of the Assistant

Commissioner, ought to have paid for that relevant quarter and shall, by notice in writing or by electronic means, require such person to pay such amount forthwith. The amount so assessed in respect of such person for the relevant quarter shall, be deemed to be the amount of the levy payable by him for that relevant quarter.

(2)

The notice issued under subsection (1) may refer any penalty imposed under section 18.

(3)

Where an assessment is made under subsection (1)

the difference between the amount so assessed and the amount paid by such person as the levy for the relevant quarter shall be the levy in default for that relevant quarter.

Read on from s 10

Part V

Payment and Collection of the Levy

Read on from Part V

Part VI

Appeals

Read on from Part VI

Part VII

Recovery of Levy

Read on from Part VII

Part VIII

Liability of Certain Persons to Pay Levy

Read on from Part VIII

Part IX

Offences and Penalties

Read on from Part IX

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