13.
| (1) Where any person who under this Act is required to make a contribution to the Fund fails to pay all or any instalments of such contribution, an Assessor shall assess the amount of the contribution which such person, in the opinion of the Assessor, ought to have paid as such instalments or instalment and shall by notice in writing, require him to pay such sum on or before a date specified in the notice. The amount so assessed shall be deemed to be the amount of the contribution payable by him in respect of the relevant period. |
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| (2) An assessment made under sub-section (1) in respect of any instalment of the contribution payable by any person shall not affect the liability of such person to a penalty under section 12 as though the amount assessed were the amount of the instalment of contribution due from that person. |
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Sri Lanka Consolidated Acts