4.
| (1) Where any person to whom this Act applies makes a declaration under section 3, the Commissioner, if he is satisfied that the profits and income specified in such declaration or the profits or income invested in the acquisition of articles of value were or was profits or income in respect of which such person should have paid income tax but had not done so, may, by notice in writing served personally on such person or sent by registered letter through the post to such person, require, wherever he considers it necessary so to do, such person to surrender to the Commissioner or to any officer authorized in that behalf by the Commissioner all or any part of the property specified in such declaration. |
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| (2) Any person to whom this Act applies shall, upon compliance with the requirements of a notice served on or sent to that person by the Commissioner, be entitled to a receipt for the property surrendered by that person to the Commissioner or officer authorized in that behalf by the Commissioner. |
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Sri Lanka Consolidated Acts