Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsAdditional assessments
| 22. Where it appears to an Assessor that a person chargeable with the capital levy has not been assessed or has been assessed at less than the proper amount, the Assessor may, on or before March 31, 1978, assess such person at the amount or additional amount at which according to the judgment of the Assessor such person ought to have been assessed, and the provisions of this Act as to notice of assessment, appeal and other proceedings shall apply to such assessment or additional assessment and to the capital levy charged thereunder. |