2.
| (1) Any person whether in Sri Lanka or abroad, who, though required under any law for the time being in force, which is specified in the Schedule hereto, relating to the imposition of tax, had not in relation to any period prior to March 31, 2002, declared to the Commissioner-General or to the relevant authority, as the case may be, all or any portion of his liability to such tax, or of the sources of his income and assets, may make a declaration of the sources of his income or assets as at April 1,2002, to the Commissioner-General on or before June 30, 2003 : |
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| (2) For the purposes of this section "sources of income" shall include any income received by way of cash or in any other form and "assets" shall include, immovable properly, movable property, bank balances, treasury bills, fixed deposits, lime deposits or any other form of deposit and money given by way of security or loans and cash in hand. |
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| (3) Cash in hand as at April 1, 2002, which has subsequently not been spent, should be invested or deposited into a bank, prior to the making of the declaration in terms of this section. |
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| (4) The Commissioner-General or an officer not below the rank of Commissioner, specially authorized by him in writing in that behalf, shall within thirty days of the receipt thereof, acknowledge in writing any declaration received in terms of subsection (1). |
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Sri Lanka Consolidated Acts