Sri Lanka Consolidated Acts

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Finance Act (No. 11 of 2004) - Sect 9

Assessor to make assessments

9. Where in the opinion of an Assessor, any person or partnership who or which being chargeable with the Service Charge for any relevant year of assessment"
(a) has not paid the Service Charge ; or
(b) has paid an amount less than the proper amount which such person or such partnership ought to have paid as Service Charge for such relevant year of assessment,
such Assessor may assess the amount of the Service Charge which, in his opinion, ought to have been paid by such person or partnership as the Service Charge for that relevant year of assessment and shall by notice in writing require such person or partnership to forthwith pay-
(a) the amount of the Service Charge so assessed for that relevant year of assessment , if that person or that partnership has not paid any Service Charge for that relevant year of assessment; or
(b) the difference between the amount of the Service Charge so assessed and the amount of the Service Charge actually paid by such person or partnership for that relevant year of assessment , if such person has paid any amount as Service Charge for that relevant year of assessment.


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