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srilawsby aturio
As enacted
Contents

Part VII · Recovery of Levy

36. Levy or penalty paid in excess to be treated as an advance payment

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

Any registered person who has paid any levy or penalty in excess of any amount which he was liable to pay for any relevant quarter shall be treated as an advance payment made for any quarter succeeding the relevant quarter.

Part VIII

Liability of Certain Persons to Pay Levy

Read on from Part VIII

Part IX

Offences and Penalties

Read on from Part IX

Part X

Miscellaneous

Read on from Part X

Part XI

Adminstration Provisions

Read on from Part XI

Part XII

General

Read on from Part XII

Schedules