Sri Lanka Consolidated Acts

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Goods And Services Tax Act (No. 26 of 2000) - Sect 17

Amendment of section 33 principal enactment

17. Section 33 of the principal enactment is hereby amended in subsection (1) of that section by the substitution from the words "tax in respect of that period" to "make an additional assessment" of the words "tax in respect of any period, it shall not be lawful for the Assessor where an assessment"
(a) has not been made to make an assessment; or
(b) has been made, to make an additional assessment.

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