14.
| (1) Where it appears to an Assessor that a person required to contribute to the Fund under this Act has paid as an instalment of such contribution or as such contribution an amount less than the proper amount payable by him as such instalment of contribution or contributions, the Assessor may, at any time, assess such person at the additional amount at which the instalment of the contribution or the contribution ought to have been paid by such person. |
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| (2) Notice of an assessment under sub-section (1) shall be served on the person in respect of whom the assessment is made and such person shall pay the amount specified in the notice on or before the date specified therein. |
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| (3) Where an additional assessment under subsection (1) is made in respect of the entirety of the contribution payable by a person, the Assessor may apportion the amount of the additional assessment to the instalments of the contribution of that person. |
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| (4) An assessment made under sub-section (1) in respect of any person shall not affect the liability of such person to a penalty under section 12. |
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Sri Lanka Consolidated Acts