Nation Building Tax (Amendment) Act 2014 · As enacted
4. Validation
Official English translation. The Sinhala text prevails.
Official translationFrom Department of Government Printing, unchanged
Where the Commissioner-General of Inland Revenue or the Director-General of Customs as the case may be, collects under the provisions of section 4 or section 5
respectively of the principal enactment, the tax calculated considering the provisions of this Act, during the period commencing from January 1, 2014 and ending on the date on which the cerificate of the Speaker is endorsed in respect of this Act from a person to whom the provisions of this Act applies, such collection shall be deemed for all purposes to have been, and to be validly made:
Provided that the aforesaid provisions of this section shall not affect any decision or order made by any Court or any proceedings pending in any Court in respect of any tax collected during the aforesaid period.