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6. Refunds,

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

Where any person is entitled under the provisions of

Chapter XXIII of the Inland Revenue Act, to a refund of any amount paid by him as income tax in excess of the amount with which he was properly chargeable for the relevant year such person shall, if he has paid the surcharge payable under section 2, be entitled to a refund of an additional amount equal to ten per centum of the amount of the refund io which he is entitled under the provisions of

‘Chaper XXIII

Report