31.
| (1) Where it appears to an Assessor that a person chargeable with tax has for any taxable period paid as tax an amount less than the proper amount of the tax payable by him for that taxable period, or chargeable from him for that period, the Assessor may, at any time, assess such person on the additional amount at which, according to the judgment of such Assessor, tax ought to have been paid by such person. The Assessor shall give notice of assessment to such person. |
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| (2) Where an assessment is made under subsection (1) in respect of any person for any taxable period, the amount so assessed shall be deemed to 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 to the penalty in respect to such amount. |
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Sri Lanka Consolidated Acts