14.
| (1) Where it appears to an Assessor that a person chargeable with turnover tax has for any quarter paid as tax an amount less than the proper amount of the tax payable by him for that quarter, or chargeable from him for that quarter, an Assessor may, at any time, assess such person at the additional amount at which, according to the Judgment of the Assessor, tax ought to have been paid by such person. The Assessor shall give such person notice of assessment. |
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| (2) Where an assessment is made under subsection (1) in respect of any person for any quarter, the amount so assessed shall be deemed to be turnover tax in default for that quarter and accordingly such person shall, from the date on which such person ought to have paid the tax for that quarter under section 10, be liable to the penalty under subsection (1) of section 11 in respect of such amount. |
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Sri Lanka Consolidated Acts