9.
| (1) Every person who carries on any business in Sri Lanka shall, where the turnover of that business for any quarter is not less than twenty-five thousand rupees and where that business is carried on by him for only a part of any quarter, the turnover of that business for that part of the quarter is not less than the sum which bears to twenty five thousand rupees the same proportion as the number of days in that part of the quarter bears to ninety, furnish to the Commissioner-General not later than fifteen days after the expiry of that quarter or part of the quarter, as the case may be, a return setting out the turnover of that business for that quarter or part of the quarter. Every such return shall be in the prescribed form and shall contain all such particulars as may be required to be set out in such form. |
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| (2) An Assessor may, by notice in writing, direct any person who, in the judgment of that Assessor, is a person chargeable with turnover tax to furnish within the time specified in such notice a return containing such particulars as the Assessor may require, |
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| (3) For the purpose of obtaining full information in respect of the turnover from any business carried on by any person, an Assessor may give notice in writing to such person requiring him
| | (a) to produce for examination, or transmit to the Assessor, within the period specified in such notice, any such books, accounts, trade lists, stock lists, registers, vouchers, cheques, paying-in-slips, auditors' reports or other documents in his possession as may be specified in such notice; | | |
| | (b) to attend in person or by an authorized representative at such place and on such date and at such time as may be specified in the notice for the purpose of being examined regarding the turnover in respect of that business. | | |
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| (4) For the purposes of this Act, a Deputy Commissioner may give notice in writing to any person requiring him
| | (a) to produce, or transmit, to such Deputy Commissioner within the period specified in such notice any books, accounts, trade lists, stock lists, registers, vouchers, cheques, paying-in-slips, auditors' reports or other documents in his possession as may be specified in such notice | | |
| | (b) to attend in person or by an authorized representative at such place and on such date and at such time as may be specified in such notice so that he may be examined on any such matter or matters as may be specified in such notice. | | |
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| (5) A person who attends in compliance with a notice given under subsection (4) may be allowed by the Commissioner-General the expenses reasonably incurred by him in so attending. |
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| (6) A Deputy Commissioner, or an Assessor with the approval of a Deputy Commissioner, may retain in his custody as long as such retention is necessary far the purposes of this Act any banks, accounts, trade lists, stock lists, registers, vouchers, cheques, paying-in-slips, auditors' reports or other documents which are or have been produced before him or transmitted to him under subsection (3) or subsection (4) or which otherwise came or have come into his possession. |
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| (7) An Assessor may give notice in writing to any person when and as after as he thinks necessary requiring him to furnish within the time specified in such notice
| | (a) fuller or further returns; or | | |
| | (b) fuller or further information relating to any matter as will in the opinion of the Assessor be necessary or relevant far the assessment of turnover tax payable by such person. | | |
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| (8) A return, statement or farm purporting to be furnished under this Act by or an behalf of any person shall far all purposes be deemed to have been furnished by 'that person or by his authority, as the case may be, unless the contrary is proved, and any person signing any such return, statement or farm shall be deemed to be cognizant of all matters contained therein, |
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Sri Lanka Consolidated Acts