3. Section 9 of the principal enactment is hereby amended by the repeal of subsections (9), (10) and (11) of that section and the substitution therefor, of the following subsection :
| " (9) Where any person fails to furnish within the time specified in subsection (1), a return which he is required to furnish under that subsection, or fails to comply with the requirements of a notice given to him by an Assessor under subsection (2) directing him to furnish, within the time specified in such notice, a return containing such particulars as the Assessor may require, the Commissioner-General may
| | (a) impose on such person, a penalty of a sum not exceeding fifty thousand rupees, and give notice in writing, to such person of the imposition of such penalty ; | | |
| | (b) by notice in writing require such person
| | | (i) to pay such penalty ; and |
| (ii) to furnish the return he is required to furnish under subsection (1) when such return has not been furnished or to comply with the requirements of the notice given to him under subsection (2) when such requirements have not been complied with, as the case may be, |
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| (10) The Commissioner-General may reduce or waive any penalty imposed on any person under subsection (9) (a) if such person proves to the satisfaction of the Commissioner-General that his failure to furnish such return which he is required to furnish under subsection (1) or to comply with the requirements of the notice given to him under subsection (2), as the case may be, was due to circumstances beyond his control and that he has subsequently furnished such return or has com plied with the requirements of such notice, as the case may be. |
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| (11) Where a penalty is imposed on any person under subsection (9) for failure to furnish a return under subsection (1), or to comply with the requirements of a notice given to him under subsection (2), as the case may be, such person shall not be liable to prosecution for any offence under paragraph (a) or (b) of section 53 relating to that return or that notice. ". |
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Sri Lanka Consolidated Acts