Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsAmendment of section 108 of the principal enactment
| 26. Section 108 of the principal enactment is hereby amended in subsection (2) of that section by the substitution, for the words "amount as may be due under section 110.", of the following :" "amount as may be due under section 110 : Provided that where in the opinion of the Assessor any fraud, evasion or wilful default has been committed by or on behalf of any employer in relation to any income tax deductable by such employer in any year of assessment, it shall be lawful for the Assessor to make an assessment or an additional assessment on such employer at any time after the end of that year of assessment.". |