33. Section 92 of the principal enactment is hereby amended by the repeal of subsection (1) of that section and the substitution therefor of the following new subsection: -
| " (1) Where any person fails to comply with the notice in writing given to him by an Assessor requiring him to furnish a return of his income, - wealth or gifts, and if he has a wife, child (other than a child who is in receipt of income which is wholly occupational income) or dependent relative, the income or wealth of such wife, child or dependent relative, or fails to furnish a return which he is required to furnish under section 96B (4), the Commissioner-General may in writing order that person-
| | (a) to pay as penalty for failure to comply with the requirements of such notice or the requirements of such section, a sum not exceeding two hundred and fifty rupees, and | | |
| | (b) to furnish such return within a specified period. ". | | |
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Sri Lanka Consolidated Acts