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21. Validation

Official English translation. The Sinhala text prevails. Open the official Sinhala text, official PDF on documents.gov.lk

The Commissioner General of Inland Revenue who charges or collects the Land Lease Tax as provided for in this Act, for the period commencing from January 1, 2013

and ending on the date on which the certificate of the Speaker is endorsed in respect of this Act, shall be deemed, to have acted and to be acting with due authority and such charge or collection shall be deemed, to have been and to be validly made. The Commissioner General of Inland Revenue is hereby indemnified from any action civil or criminal, in respect of the charge or collection of the Land Lease Tax for the aforesaid period.