13.
| (1) Where any person
| | (a) who, in the opinion of an Assessor, is chargeable with turnover tax fails to furnish under section 9, a return for any quarter and to pay the tax for that quarter; or | | |
| | (b) who is chargeable with the turnover tax furnishes under section 9, a return in respect of any quarter but fails to pay tax for that quarter | | |
|
|
| (2) An assessment made under subsection (1) in respect of any person for any quarter shall not affect the liability of such person to a penalty under section 11 as though the amount assessed were the amount of turnover tax due from him for that quarter. |
|
| (3) Where, in the opinion of the Assessor, the amount paid as turnover tax for any quarter by any person who has failed to furnish under section 9, a return in respect of that quarter is less than the proper amount payable by that person for that quarter, the Assessor shall assess the amount which, in the judgment of the Assessor, ought to have been paid by such person and shall, by notice in writing, require that person to pay on or before a date specified in that notice, the difference between the amount so assessed and the amount paid by that person. |
|
| (4) Where an assessment is made under subsection (3) in respect of any person for any quarter, the difference between the amount so assessed and the amount paid by that person as turnover tax for that quarter shall be deemed to be the turnover tax in default for that quarter and accordingly such person shall, from the date on which such person ought to have paid the tax for that quarter under section 10, be liable in respect of that amount to the penalty under subsection (1) of section 11. |
|
|
Sri Lanka Consolidated Acts