42.
| (1) Any person who-
| | (a) fails to comply with the requirements of a notice issued to him under section 17 (2) of this Act or under the provisions of section 58 (1), section 58 (3), section 58 (4) (a), section 58 (4) (b), or section 59 (1) of the Income Tax Ordinance applied as if they were provisions of this Act in the manner indicated in section 17 or section 18 of this Act; or | | |
| | (b) fails to attend in answer to a notice issued to him under the provisions of section 58 (4) (b) of the Income Tax Ordinance applied as if they were provisions of this Act in the manner indicated in section 17 of this Act, or a summons issued to him under the provisions of section 73 (5) or section 77 (6) of the Income Tax Ordinance applied as if they were provisions of this Act in the manner indicated in section 27 or section 31 of this Act, or having attended fails without sufficient cause to answer any question lawfully put to him; or | | |
| | (c) fails to comply with the provisions of section 58 (2), section 81 (10) or section 83 (2) of the Income Tax Ordinance applied as if they were provisions of this Act in the manner indicated in section 17, section 33 or section 35 of this Act, | | |
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| (2) Every person who without reasonable cause-
| | (a) makes an incorrect return by omitting or understating the extent of any land of which he is required by this Act to make a return either on his own behalf or on behalf of another person; or | | |
| | (b) gives any incorrect information in relation to any matter or thing affecting his own liability to the land tax or the liability of any other person, | | |
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| (3) No person shall be liable to any penalty in respect of any offence under this section unless the com plaint concerning such offence was made in the year of assessment in respect of or during which such offence was committed or within five years after the expiration thereof. |
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| (4) The Commissioner may compound any offence under this section and may before judgment stay or compound any proceedings thereunder. |
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Sri Lanka Consolidated Acts