9. Insertion of new section 48C in the principal enactment

The following new section is hereby inserted immediately after section 48B of the principal enactment and shall have effect as section 48C of that enactment:-

48C. The Commissioner-General shall write off tax in default under this Act of a registered person as per the records of the Commissioner-General, in respect of taxable supplies made with regard to the tsunami relief projects and where the payment of tax for such supplies under this Act had been undertaken by the

Government of Sri Lanka.”.