Sri Lanka Consolidated Acts

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Capital Levy Act (No. 51 of 1971) - Sect 13

Duty of persona chargeable with capital levy to furnish returns if not required to do so by an Assessor

13.
(1) It shall be the duty of every person chargeable, either singly or as a head of a family, with capital levy, if under this Act he has not been required by an Assessor to make a return of capital, to give notice in writing to the Commissioner within a period of three months after the date of commencement of this Act that he is so chargeable.
(2) A notice under sub-section (1) shall specify-
(a) the full name and address of the person giving the notice;
(b) the particulars relating to his property and if he has a wife, child or dependent relative, particulars relating to the property of such wife, child or dependent relative; and
(c) any reference to a file number of the Department of Inland Revenue in any previous correspondence between that Department and him on any matter relating to income tax, gifts tax or wealth tax.

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