Sri Lanka Consolidated Acts

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Companies Tax Act (No. 35 of 1961) - Sect 11

Offences

10. If any company-
(a) contravenes any provisions of this Act,
(b) furnishes for the purposes of this Act any return which is, or any part of the contents of which is, to the knowledge of the company untrue or incorrect, or
(c) does not comply with any direction given by the Registrar of Companies, or any officer authorized in that behalf by the Registrar, under section 9,
the company and every director, manager, secretary, or other officer of that company shall be guilty of an offence and shall, on conviction after summary trial before a Magistrate, be liable to pay a fine not exceeding one thousand rupees or to imprisonment of either description for a term not exceeding six months, or to both such fine and imprisonment.


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