92.
| (1) Every person who is chargeable with income tax, wealth tax or gifts tax under this Act for any year of assessment shall furnish to an Assessor, on or before the thirtieth day of November immediately succeeding the end of that year of assessment, a return in such form and containing such particulars as may be specified by the Commissioner-General, of his income, wealth or gifts, and, if he has a child, the income or wealth of such child. |
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| (2) An Assessor may give notice in writing to any person requiring him to furnish within the time specified in such notice a return in such form and containing such particulars as may be specified by the Commissioner-General, of his income, wealth or gifts, and, if he has a child, the income or wealth of such child. |
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| (3) An Assessor may give notice in writing to any person when and as often as he thinks necessary requiring him to furnish within the time specified in such notice -
| | (a) fuller or further returns, or | | |
| | (b) fuller and further information relating to any matter as is in the opinion of the Assessor, necessary or relevant for the assessment of the income tax, wealth tax or gifts tax payable by such person. | | |
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| (4) For the purpose of obtaining full information in respect of any person's income, wealth, or gifts an Assessor may give notice in writing to such person requiring him -
| | (a) to produce for examination, or transmit to the Assessor, within the period specified in such notice, any such deeds, plans, instruments, books, accounts, trade lists, stock lists, registers, cheques, paying-in- slips, auditor's reports or other documents in his possession as may be specified in such notice; | | |
| | (b) to attend in person or by an authorized representative at such place and on such date and at such time as may be specified in the notice, for the purpose of being examined regarding his income, wealth or gifts. | | |
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| (5) For the purposes of this Act a Deputy Commissioner may give notice in writing to any person requiring him-
| | (a) to attend in person or by an authorized representative at such place and on such date and at such time as may be specified in such notice so that he may be examined on any such matter as may be specified in the notice ; | | |
| | (b) to produce before, or transmit to, such Deputy Commissioner within the period specified in such notice any such deeds, plans, instruments, books, accounts, trade lists, stock lists, registers, cheques, paying-in-slips, auditor's reports, or other documents in his possession as may be specified in such notice. | | |
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| (6) A person who attends in compliance with a notice given under subsection (5) may be allowed by the Commissioner-General, such expenses as are reasonably incurred by him in so attending. |
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| (7) A Deputy Commissioner, or an Assessor with the approval of a Deputy Commissioner, may retain in his custody, as long as such retention is necessary for any purposes of this Act, any deeds, plans, instruments, books,. registers accounts, trade lists, cheques, paying-in-slips, auditors' reports or other documents which are or have been produced before him or transmitted to him under subsection (5) or produced before an Assessor or transmitted to an Assessor under subsection (4) or which otherwise come or have come into his possession. |
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| (8) A return, statement, or form purporting to be furnished under this Act by or on behalf of any person shall be deemed for all purposes to have been furnished by that person or by his authority, as the case may be, unless the contrary is proved, and any person signing any such return, statement, or form shall be deemed to be cognizant of all matters contained therein. |
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Sri Lanka Consolidated Acts