8. The provisions of Chapters V, VIII, IX. X and XII of the Turnover Tax Act relating to the furnishing of returns, assessment, appeals against assessment, finality of assessment and penalty for incorrect return, recovery, and refund of turnover tax, the provisions of Chapters XI, XIII (other than the provisions of sections 44 and 45) and XVI relating to special cases, miscellaneous matters, and penalties and offences, under the Turnover Tax Act, and the provisions of Chapter XVII relating to the administration of the Turnover Tax Act, shall mutatis mutandis., apply to the furnishing of returns, assessment, appeals against assessment, finality of assessment and penalty for incorrect return, recovery and refund of the levy, and to special cases, miscellaneous matters, penalties and offences under this Act, and to the administration of this Act, subject to the following modifications :
| (a) The requirement imposed by this Act, on any person to whom this Act applies, to furnish a return of the turnover in respect of which the levy is payable by such person under this Act, for every relevant quarter, shall apply notwithstanding that his turnover for that quarter is less than twenty five thousand rupees; |
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| (b) Where an Assessor makes an assessment or an additional assessment on any person to whom this Act applies, of the turnover tax payable by such person under the Turnover Tax Act, for any quarter referred to in paragraph (a), the Assessor may, at the same time and in the same form, make an assessment or additional assessment, as the case may be, of the levy payable by such person under this Act, for that quarter. The assessments or the additional assessments, as the case may be, shall be deemed to be separate assessments issued under the respective Acts : |
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| (c) Where under Chapter XII of the Turnover Tax Act. a certificate is issued to a Magistrate or a notice, statement or certificate is issued to any person, such notice, statement or certificate, as the case may be. may also include the particulars of the levy, if any, in default under this Act. The notices statements or the certificates shall be deemed to be separate notices, statements or certificates issued under the respective Acts. |
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Sri Lanka Consolidated Acts