Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsAmendment of section 11 of the principal enactment,
| 12. Section 115 of the principal enactment is hereby Amendment amended in subsection (5) of that section, by the substitution, for the second proviso to that subsection of the following new proviso: "Provided further that, where in the opinion of the Assessor, any fraud, evasion or willful default has been committed by, or on behalf of, any person, in relation to any income tax, wealth tax or gifts tax payable by such person for any year of assessment, it shall be lawful for the Assessor to make an assessment or an additional assessment on such person at any time after the end of that year of assessment.". |