Skip to content
srilawsby aturio
As enacted
Contents

29. Amendment of section 163 of the principal enactment

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

Section 163 of the principal enactment is hereby amended by the addition immediately after subsection (4)

of that section, of the following new subsections:-

“(5) The amount of tax, any penalty and interest due as at the date of the certificate referred to in subsection (3) and any legal interest due on the amount stated in the certificate from the date of such certificate up to the date of the judgement shall be the tax that is due and payable to the

Commissioner-General.

(6)

The proceedings instituted on or after

January 1, 2023, under this section shall be completed within thirty months from the date of production of the certificate referred to in subsection (3).”.

Read on from s 30