45. Amendment of Section 170 of the Principal enactment

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

Section 170 of the principal enactment is hereby amended as follows:-

(1)

by the substitution in subsection (1), (2), (3), (5), (6), (7) and (9) of that section for the words “the

Board” wherever it occurs in those subsections, of the words “the Board or the Tax Appeal

Commission, as the case may be,”, and

(2)

by the insertion, immediately after subsection (7)

of that section, of the following new subsection :-

“(7A) Where the Court of Appeal makes an interim determination under subsection (7), the

Court may make Order that the full tax in dispute or part thereof, be paid in a manner as the Court considers reasonable, pending the final determination of the appeal.

Any excess payment of tax arising as a result of the final determination by the Court on the appeal shall be refunded to the appellant.”.

Read on from s 46