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4. Refund

Official English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.

Where any person liable to pay the levy under the principal enactment for the year commencing on or after April 1, 2002, pays such levy to the Commissioner-General prior to the date of commencement of this Act, such person shall be entitled to a refund of the sum paid in excess of the levy specified under this Act, on an application made to the

Commissioner-General in that behalf.