37. Section 96c of the principal enactment is hereby amended by the repeal of subsection (3) of that Section and the substitution therefor of the following new subsection:-
| " (3) Where, in the opinion of the Assessor, any person chargeable with any income tax, wealth tax or gifts tax for any year of assessment has paid as quarterly instalment of that tax for that year of assessment an amount less than the proper amount which he ought to have paid as such instalment, the assessor may assess the amount which in the judgment of the Assessor ought to have been paid by such person and shall, by notice in writing, require that person to pay forthwith the difference between the amount so assessed and the amount paid by that person: |
|
|
Sri Lanka Consolidated Acts