6. Section 125 of the principal Act is hereby amended as follows: -
| (a) by the renumbering of that section as sub-section (1) of section 125; |
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| (b) by the addition, immediately after the renumbered sub-section (1), of the following sub-section: -
| | " (2) Where an assessment is made under sub-section (1) in respect of any person for any quarter in any year of assessment, the amount so assessed shall be deemed to be business turnover tax in default for that quarter and accordingly such person shall, from the date on which such person should have paid the tax for that quarter under section 122 (2), be liable to the penalty under section 122 (3) in respect of such amount, ". | | |
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Sri Lanka Consolidated Acts