104.
| (1) Where"
| | (a) any person fails to comply with a notice in writing given to him by an Assessor under section 98 (i). requiring him to furnish, within the time specified in such notice, a return of his income, and if he has a child, the income of such child ; or | | |
| | (b) any person fails to furnish within the time specified in section 98(2), a return which he is required to furnish under that section ; or | | |
| | (c) any employer fails to comply with any requirement of the provisions of section iii ; the Commissioner-General may"
| | | (i) impose on such person or on such employer a penalty of a sum not exceeding fifty thousand rupees, and give notice in writing, to such person or employer, of the imposition of such penalty ; and |
| (ii) by notice in writing require such person or such employer"
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| (2) The Commissioner-General may reduce or waive any penalty imposed on any person or on any employer under this section if such person or such employer, as the case may be, proves to the satisfaction that the failure to furnish such return or to comply with such requirement, as the case may be, was due to circumstances beyond his control and that he has furnished such return or has complied with such requirement, as the case may be. |
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| (3) Where a penalty is imposed on any person or on any employer under subsection (1), such person or such employer shall not be liable to prosecution for any offence under paragraph (a) or paragraph (d) of subsection (1) of section 171 or under paragraph (ii) of subsection (2) of section 171 relating to that notice or requirement. |
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Sri Lanka Consolidated Acts