10. In this Act, unless the context otherwise requires, the expressions " Commissioner-General", "local authority ", " profits and income " and " year of assessment" shall have the same meanings respectively, as in the Inland Revenue Act; " person " includes a company body of persons and a partnership ; "relevant profits and income" in relation to any person means any profits and income
| (a) which arose or accrued to, or was derived by. such person before April 1, 1991 ; |
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| (b) which under the Inland Revenue Act, was chargeable with income tax ; and , |
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| (c) in respect of which no return has been furnished by such person under that Act or which has not been disclosed in any return furnished by such person under that Act or in respect of which no assessment has been made under that Act; |
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Surcharge on Wealth Tax Act" means the Surcharge on Income Tax Act, No. 26 of 1932, or the Surcharge on Income Tax A ct, No. 12 of 1984 or the Surcharge on Income Tax Act, No. 7 of 1989; Surcharge on Wealth Tax Act" means the Surcharge on Wealth Tax Act, No. 25 of 1982, or the Surcharge on Wealth Tax Act, No. 8 of 1989 ; "turnover" has the same meaning as in the Turnover Tax Act; " Turnover Tax Act" means the Turnover Tax Act. No. 69 of 1981 ; "Urban Development Authority" means the Urban Development Authority established by the Urban Development Authority Law, No. 41 of 1978. |
Sri Lanka Consolidated Acts