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3. Amendment of section 6 of principal enactment

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

Section 6 of the principal enactment is hereby amended by the substitution for the words “manufactured by such person which are liable to tax under this Act”, of the following :-

“manufactured by such person, which are liable to tax under this Act:

Provided that where such credit for any relevant quarter exceeds the tax so payable for that quarter, the excess shall be deemed to be an advance payment of tax paid under section 4 for the quarter immediately succeeding that relevant quarter.”.

Read on from s 4