5. Section 9 of the principal enactment is hereby amended by the addition, at the end of that section of the following subsections:
| " (9) Where any person fails to comply with the requirements of a notice given to him by an Assessor under subsection (2), the Commissioner-General may by a notice in writing
| | (a) impose a penalty not exceeding fifty thousand rupees on such person; and | | |
| | (b) require such person to
| | | (i) pay such penalty; and |
| (ii) furnish the return referred to in the notice given to him by the Assessor, within such time as may be specified in the notice of the Commissioner-General. |
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| (10) The Commissioner-General may reduce or waive any penalty imposed on any person under this section if such person proves to the satisfaction of the Commissioner-General that his failure to furnish a return was due to circumstances beyond his control and that he has, after the imposition of the penalty, furnished such return. |
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| (11) Where a penalty is imposed on a person under subsection (9) he shall not be liable to a prosecution for an offence under section 53 relating to that notice. ". |
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Sri Lanka Consolidated Acts