28.
| (1) Where-
| | (a) any registered person who in the opinion of the Assessor is chargeable with tax, fails to furnish a return for any taxable period ; or | | |
| | (b) any registered person, who is chargeable with tax, furnishes a return in respect of any taxable period but fails to pay the tax for that taxable period ; or | | |
| | (c) any person requests the Commissioner-General in writing to make any alteration or addition to any return furnished by such person for any taxable period. | | |
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| (2) An assessment made under subsection (1) in respect of any person for any taxable period shall not affect the liability of such person to a penalty under section 27 as though the amount assessed was the amount of tax due from him for that taxable period. |
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| (3) Where, in the opinion of the Assessor, the amount paid as tax for any taxable period by any person who has failed to furnish a return in respect of a taxable period is less than the actual amount payable by that person for that taxable period, the Assessor shall assess the amount which, in the judgment of the Assessor, ought to have been paid by such person and shall, by notice in writing, require that person to pay on or before a date specified in that notice, the difference between the amount so assessed and the amount paid by that person. |
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| (4) Where an assessment is made under subsection (3) in respect of any person for any taxable period the difference between the amount so assessed and the amount paid by that person as tax for the taxable period as provided in section 26, shall be the tax in default for that taxable period and accordingly such person shall, from the date on which such person ought to have paid the tax for that taxable period, be liable in respect of that amount to the penalty. |
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Sri Lanka Consolidated Acts