82.
| (1) An Assessor may give notice in writing to any person requiring him to furnish within the time specified in such notice a return of his income, wealth or gifts, and, if he has a wife, child (other than a child who is in receipt of income which is wholly occupational income) or dependent relative, the income or wealth of such wife, child or dependent relative, containing such particulars and in such form as may be prescribed. Any such particular, if it relates to the amount of income derived from any source, shall-
| | (a) if regular accounts are maintained in relation to such source of income, be the amount computed on such accounts, and | | |
| | (b) if no regular accounts are maintained in relation to such source of income, be the amount which the person furnishing the return believes in good faith to be the amount of income derived from that source. | | |
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| (2) 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 will in the opinion of the Assessor be necessary or relevant for the assessment of the income tax, wealth tax or gifts tax payable by such person. | | |
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| (3) For the purpose of obtaining full information in respect of any person's income, wealth, expenditure 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, auditors' 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, expenditure or gifts. | | |
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| (4) For the purposes of this Act an Assistant Commissioner may give notice in writing to any person requiring him-
| | (a) to attend in person or by 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 or matters as may be specified in the notice; | | |
| | (b) to produce, or transmit to such Assistant Commissioner within the period specified in such notice any such deeds, plans, instruments, books, accounts, trade lists, stock lists, registers, cheques, paying in slips, auditors' reports, or other documents in his possession as may be specified in such notice. | | |
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| (5) A person who attends in compliance with a notice given under subsection (4) may be allowed by the Commissioner the expenses reasonably incurred by him in so attending. |
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| (6) An Assistant Commissioner, or an Assessor with the approval of an Assistant Commissioner, may retain in his custody, as long as such retention is necessary for any purpose 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 (4) or which otherwise come or have come into his possession. |
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| (7) A return, statement, or form purporting to be furnished under this Act by or on behalf of any person shall for all purposes be deemed 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 therein. |
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Sri Lanka Consolidated Acts