Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsAssessor to state why he is not accepting a return
| 29. Where the Assessor does not accept a return furnished by any person under section 21 for any taxable period and makes an assessment or an additional assessment under section 28 or under section 31 respectively on that person for that taxable period he shall communicate to such person by registered letter sent through the post why he is not accepting the return. |