6.
| (1) The Commissioner of Inland Revenue shall examine, or cause to be examined by any officer appointed under the Inland Revenue Act, any person who has made a declaration under section 5 and also that declaration, and shall levy a tax equal to 33 1/3 per centum of the income declared by such person for the purposes of that Act: |
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| (2) For the purposes of the levy and the recovery of the tax under this section, the provisions of the Inland Revenue Act relating to assessment and the recovery of Income tax shall apply as far as Is practicable.
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(3) The provisions of sub-section (1) shall not apply In respect of any person if prior to the date of commencement of this Act an Assessor has had reason to believe that such person had made an incorrect return of Income and an Inquiry into the matters arising out of such return has commenced or the declaration under section 5 includes any Income which has been Invested to the extent of such investment. |
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Sri Lanka Consolidated Acts