Land Tax Act (No. 27 of 1961)

Sri Lanka Consolidated Acts

Offences of fraud, &c

44.

(1) Every person who-

	(a) omits from a return made under this Act any land which should be included therein; or

	(b) makes any false return or entry in any return made under this Act; or

	(c) signs any statement or return furnished under this Act without reasonable grounds for believing it to be true; or

	(d) gives any false answers whether verbally or in writing to any question or information asked for in accordance with the provisions of this Act; or

	(e) makes use, or authorizes the use, of any fraud, art, or contrivance whatsoever,

(2) The Commissioner may compound any offence under this section and may before judgment stay or compound any proceedings thereunder.