63.
| (1) Any person who-
shall be guilty of an offence and shall, on conviction after summary trial before a Magistrate, be liable to a fine not exceeding five hundred rupees. | | (a) fails to comply with the requirements of a notice given to him under the provisions of subsection (2) of section 14 of this Act or under the provisions of sub-section (1) or sub-section (2) or sub-section (3) or sub-section (4) of section 82, or under the provisions of subsection (1) of section 83, of the principal Act applied as if those provisions were provisions of this Act in the manner indicated in section 14 or section 15 of this Act; or | | |
| | (b) fails to attend in answer to a notice given to him under the provisions of sub-section (3) or sub-section (4) of section 82 of the principal Act applied as if those provisions were provisions of this Act in the manner indicated in section 14 of this Act or to a summons issued to him under the provisions of subsection (8) of section 59 of this Act or having attended fails without sufficient cause to answer any question lawfully put to him; or | | |
| | (c) fails to comply with the provisions of section 13, or of an order made under sub-section (1) of section 20, of this Act, | | |
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| (2) Every person who, without reasonable excuse-
shall be guilty of an offence and shall, on conviction after summary trial before a Magistrate, be liable to a fine not exceeding two thousand rupees or to imprisonment of either description for a term not exceeding six months or to both such fine and imprisonment and, in addition to such punishment, to pay a sum equal to double the amount of the capital levy which has been undercharged in consequence of such incorrect return or information, or would have been so undercharged if such return or information had been accepted as correct. | | | (a) makes an incorrect return by omitting or understating any capital of which he is required by this Act to make a return, either on his own behalf or on behalf of another person; or | | |
| | (b) gives any incorrect information in relation to any matter or thing affecting his own liability to the capital levy or the liability of any other person, | | |
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| (3) No person shall be liable to any penalty in respect of any offence under this section unless the Complaint concerning such offence was made within five years after the date of the commission of the offence. |
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| (4) The Commissioner may compound any offence under this section and may before judgment stay or compound any proceedings under this section. |
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Sri Lanka Consolidated Acts