Act Number: 35

Act Name: The Expenditure-tax Act, 1987

Year: 1987

Enactment Date: 1987-09-14

Long Title: An Act to provide for the levy of a tax on expenditure incurred in certain hotels or restaurants and for matters connected therewith or incidental thereto.

Ministry: Ministry of Finance

Department: Department of Revenue

Section 19: Penalty not to be imposed in certain cases.
    Notwithstanding anything contained in the provisions of section 15, section 16, section 17 or section 18, no penalty shall be imposable on the assessee for any failure referred to in the said provisions if he proves that there was reasonable cause for the said failure.
Previous Section Next Section
Scroll to Top