| (1) Every person who-
|
| (a) fails to comply with the provisions of section 123 or section 128 or section 129 of this Part of this Act; | | |
|
| (b) fails to comply with the requirements of a notice issued to him under section 126 or section 127 of this Part of this Act; or | | |
|
| (c) having appeared before an officer in compliance with a notice issued to him under section 126 of this Part of this Act, fails without sufficient cause to answer any question lawfully put to him by such officer; or | | |
|
| (d) gives false answers whether orally or in writing to any question or information asked for in accordance with the provisions of this Part of this Act; or | | |
|
| (e) omits from any return made under this Part of this Act any particulars which he is required to include therein under this Part of this Act; or | | |
|
| (f) makes any false return or false entry in any return made under this Part of this Act; or | | |
|
| (g) gives any incorrect information relating to any matter or thing affecting his own liability to the business turnover tax or the liability of any other person; or | | |
|
| (h) wilfully obstructs or delays the Commissioner or any other officer in the exercise of his powers under section 151; | | |
|
| (i) acts under this Part of this Act without taking an oath of secrecy as required by section 154; or | | |
|
| (j) acts contrary to the provisions of section 154 or to an oath taken under that section; or | | |
|
| (k) aids, abets or incites any other person to act contrary to the provisions of this Part of this Act, | | |
|
Sri Lanka Consolidated Acts