35. Section 94 of the principal enactment is hereby repealed and the following new section substituted therefor : -
| 94. Where it appears to an Assessor that for any year of assessment any person chargeable with income tax, wealth tax or gifts tax has not been assessed or has been assessed at less than the proper amount, the Assessor may assess such person at the amount or additional amount at which according to his judgment such person ought to have been assessed, and the provisions of this Act as to notice of assessment, appeal and other proceedings shall apply to such assessment or additional assessment and to the tax charged thereunder : |
|
|
Sri Lanka Consolidated Acts