4. Section 123 of the principal Act is hereby amended by the substitution, for all the words from " Every person '' to " for that quarter, ", of the following: -
" Every person who carries on any business in Ceylon shall-
furnish to the Commissioner, not later than fifteen days after the expiry of that quarter, a return setting out the turnover of that business for that quarter.". | | (a) If such business is carried on by him during the entirety of any quarter in a year of assessment and the turnover of that business for that quarter is not less than eighteen thousand seven hundred and fifty rupees; or | | |
| | (b) If such business is carried on by him during a part of a quarter In a year of assessment and the turnover of that business for that part of the quarter is not less than a sum which bears to eighteen thousand seven hundred and fifty rupees the same proportion as the number of days in that part of the quarter bears to ninety-one, | | |
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