Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsCollection of wealth tax from other members of a family. [ 20 (1), 18 of 1965.]
| 36.* Where the wealth tax in respect of a person who has net wealth and who is the head of a family cannot be collected from him, then, if his wife or child. is included in such family, such portion of the wealth tax as appears to the Commissioner to be attributable to the net wealth of such wife or child may be collected from such wife or child notwithstanding that no assessment has been made upon such wife or child, and the provisions of this Act as to collection and recovery of the wealth tax shall apply accordingly. * The amendment made in section 36 by subsection (1) of section 20 of Act No. 18 of 1965 shall be deemed to have come into force on March 30, 1963.-See section 20 (2) of Act No. 18 of 1965. |