Sri Lanka Consolidated Acts

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Inland Revenue Act (No. 4 of 1963) - Sect 91

Occupiers to furnish returns of rent payable

85. An Assessor may give notice in writing to any person who is the occupier of any land, requiring him to furnish within the period specified in such notice a return containing-
(a) the name and address of the owner of such land;
(b) any improvements effected to such land; and
(c) a true and correct statement of the rent payable and any other consideration passing therefor.

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