20.
| (1) Where any person fails to comply with the notice in writing given to him by an Assessor requiring such person to furnish a return under the provisions of section 82 of the principal Act applied as if those provisions were provisions of this Act in the manner indicated in section 14 of this Act, the Commissioner may in writing order such person-
| | (a) to pay, as a penalty for failure to comply with the requirements of such notice, a sum not exceeding two hundred and fifty rupees, and | | |
| | (b) to furnish such return within a specified period. | | |
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| (2) Where a penalty is imposed on a person under sub-section (1), he shall not be liable to a prosecution for an offence under paragraph (a) of section 63 (1) in respect of his failure to comply with the requirements of the notice. |
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Sri Lanka Consolidated Acts