92.
| (1) Where any person fails to comply with the notice in writing given to him by an Assessor requiring him to furnish 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, the Commissioner may in writing order that person-
| | (a) to pay as a penalty for failure to comply with the requirements of such notice a sum not exceeding two hundred and fifty rupees, and | | |
| | (b) to furnish such return within a specified period. | | |
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| (2) Where a penalty is imposed on a person under subsection (1) he shall not be liable to a prosecution for an offence under paragraph (a) of section 118 (1) relating to that notice. |
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Sri Lanka Consolidated Acts