16. Amendment of section 58 of the principal enactment

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

Section 58 of the principal enactment is hereby amended as follows :-

(1)

in the second proviso to subsection (1) of that section, by the substitution for the words

"Provided further, that any such amount" of the words and figures "Provided further, that any such amount prior to any taxable period commencing on April 1, 2011,"

(2)

in subsection (3) of that section, by the addition immediately after paragraph (b) of that subsection of the following:-

"(c) (i) fails to furnish the fuller and further information relating to any claim of refunds within the period specified in the letter issued to such person,

(ii)

fails to attend in person or make representation by an authorized representative at such place and on such date and at such time as may be specified in the letter issued to such person, by any Assessor, the Commissioner-General may disregard the claim of refund made by such person:

Provided however, if the registered person within a reasonable period after the

Act, No. 9 of 2011

claim of refund being disregarded by the

Commissioner-General prove to the satisfaction of the Commissioner-General that he or his authorized representative was prevented from submitting the required information as specified in the letter or due attendance at the interview, as the case may be, by reason of absence from Sri Lanka, or sickness or other unavoidable cause, the

Commissioner-General may re-open the inquiry of the refund claim subject to any conditions specified by him.";

(3)

by the addition immediately after subsection (3) of that section, of the following new subsection:-

"(4) The Commissioner-General shall credit, the amount refundable under this section only to the bank account assigned to a registered person for such purpose.".

Read on from s 17