23. Refund of excess amount paid as Land Lease Tax

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

(1)

Where the amount of the Land Lease Tax charged or collected by the Commissioner General of Inland Revenue under section 21, is in excess of the actual amount of the

Land Lease Tax payable by a Lessee under section 6, the

Commissioner General shall on a written application made by the person who has paid the excess amount, refund the excess amount so paid to that person.

(2)

The excess amount referred to in subsection (1) shall be paid to the applicant within six months of the receipt of the application.

Read on from s 24