4. The following new section is hereby inserted immediately after section 125A, and shall have effect as section 125B, of the principal enactment:-
| 125B. Where an Assessor does not accept a return furnished by any person under section 123 or under section 126 for any quarter In any year of assessment and makes an assessment or additional assessment on that person for that quarter under section 124 or under section 125, he shall communicate to such person In writing his reasons for not accepting the return. |
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Sri Lanka Consolidated Acts