67. Any person who-
| (a) gives any false answer whether orally or in writting to any question or request for information asked or made in accordance with the provisions of this Act; or |
|
| (b) omits from a return made under this Act, any particulars which he should have included in such return ; or |
|
| (c) makes any false return or false entry in any return made under this Act, |
|
|
Sri Lanka Consolidated Acts