34. Section 93 of the principal enactment is hereby amended by the repeal of subsection (2)) of that section, and the substitution therefor of the following new subsection :-
| " (2) Where a person has furnished a return of income, wealth, or gifts, the Assessor may-
| | (a) either accept the return and make an assessment accordingly ; or | | |
| | (b) if he does not accept the return estimate the amount of the assessable income, taxable wealth or taxable gifts of such person and assess him accordingly and communicate to such person in writing the reasons for not accepting the return. ". | | |
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Sri Lanka Consolidated Acts