96.
| (1) Where any person fails to comply with a notice in writing given to him by an Assessor under section 92 (2), requiring him to furnish a return of his income, wealth or gifts, and if he has a child, the income or wealth of such child or fails to furnish a return which he is required to furnish under section 92 (1), the Commissioner-General may by notice in writing-
| | (a) impose on such person a penalty of a sum not exceeding one thousand rupees ; and | | |
| | (b) require such person -
| | | (i) to pay such penalty; and |
| (ii) to furnish such return, |
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| (2) 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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| (3) Where a penalty is imposed on a person under subsection (1) he shall not be liable to a prosecution for an offence under paragraph (a) or paragraph (d) of subsection (1) of section 151 relating to that notice or requirement. |
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Sri Lanka Consolidated Acts