2. Amendment to section 2 of Act…

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

Section 2 of the Provincial Councils (Transfer of Stamp

Duty) Act, No. 13 of 2011 is hereby amended as follows:—

(1)

by the renumbering of section 2 as subsection (1)

of that section;

(2)

in renumbered subsection (1) of that section, by the substitution for the words “revenue so collected.”, of the following words:—

“revenue so collected:

Provided however, any person who proves to the satisfaction of the Commissioner-General by a claim made in writing that he has paid any stamp duty—

(a)

in excess of the amount properly payable by him; or

(b)

erroneously on an instrument to which such stamp duty relates and is found that he was not liable to pay such stamp duty under the provisions of the Stamp Duty (Special

Provisions) Act, No. 12 of 2006, shall be refunded the amount so paid, out of any amount collected as stamp duty during any period prior to transfer to the Provincial Councils.”; and

(3)

by the addition immediately after renumbered subsection (1) of the following:—

“(2) The provisions of section 11 of the Stamp

Duty (Special Provisions) Act, No. 12 of 2006 shall apply to all claims for refund under this section.

(3)

For the purpose of this section,

“Commissioner-General” shall have the same meaning as in the Inland Revenue Act, No. 24 of 2017.”.

Read on from s 3