Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsPenalty for incorrect return
| 23. The provisions of section 80 of the Income Tax Ordinance shall apply as if such provisions were provisions of this Act and refer to land, land tax, paragraph (a) of subsection (2) of section 42 of this Act, and paragraph (a) of subsection (1) of section 44 of this Act instead of to income, income tax, paragraph (a) of subsection (2) of section 90 of that Ordinance, and paragraph (a) of subsection (1) of section 92 of that Ordinance, and as if the reference in the said section 80 to any other section of that Ordinance were a reference to the provisions of that other section applied as if they were provisions of this Act in the manner indicated in this Act. |