53. Every person who-
| (a) fails to comply with the provisions of section 9 or section 44 or section 45 or subsections (1) and (2) of section 46 or subsection (1) of section 50 ; or |
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| (b) fails to comply with the requirements of a notice issued to him under section 9 or section 17; or |
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| (c) having appeared before an officer of the Department of Inland Revenue in compliance with a notice issued to him under section 9 or section 17 fail without sufficient cause to answer any question lawfully put to him by such officer; or |
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| (d) gives any incorrect information relating to any matter or thing affecting his own liability to turnover tax or the liability of any other person; or . |
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| (e) willfully obstructs or delays the Commissioner General or any other officer in the exercise of his powers under section 42 or section 43 ; or |
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| (f) aids, abets or incites any other person to act contrary to the provisions of this Act, |
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Sri Lanka Consolidated Acts