2. Insertion
கருத்துகள் மற்றும் உதவிஅதிகாரப்பூர்வ ஆங்கில மொழிபெயர்ப்பு. சிங்கள அல்லது தமிழ் உரையிலிருந்து வேறுபடும் இடங்களில் எந்த உரை மேலோங்கும் என்பதைச் சட்டமே குறிப்பிடுகிறது.
The following new section is hereby inserted immedi-section 119A in the Finance Act No. 11 of 1963.
ately after section 119, and shall have effect as section 119a, of the Finance Act, No, 11 of 1963 (hereinafter referred to as “the principal enactment”) :—
‘Recovery of business turnover tax not to be
‘fvivalid ‘by reason only of non-Pepistration
-of-hotels 4nd” guest houses.
1194.
Any recovery of business turn-over tax for any period commencing on
November 5, 1975 and ending on the date of coming intc operation of this section in respect of the business of operating a hotel or a guest house by virtue of a relevant Order shall be deemed not to be invalid by reason only of the fact that such hotel or guest house had not ‘been registered with the Ceylon
‘Tiurist Board established under the Ceylon
Tourist Board Act, No. 10 of 1966;
‘Every ‘reférerite to “the business of opérating a hotel or a guest house registered with the Ceylon Tourist Board ” in a relevant
‘Order shall be deemed with effect from the date of such Order to be a reference to “a business of operating a hotel or a guest house approved by the Ceylon Tourist Board estab-lished under the Ceylon Tourist Board Act,
No. 10 of -1966”; and accordingly, any person chargeable with business turnover tax by virtue of a relevant Order in respect of the business of operating a hotel. or a guest house for any period commencing on the date of such Order and ending on the date of coming into. operation of this section shall—
be deemed to have complied with the provisions of. section 123 if he
“fntnishés a-réturn isetting out the
. turnover wof that business for that
A 55487-—-12,525 (03/82)
of new
Amendment period within thirty days of the
- coming into operation of this section ; and
be deemed not to be in default on the payment of business turnover tax under section 122 in respect of such business for such period if he pays the total amount of such tax within the aforesaid thirty days, and where he fails to pay the total amount of such tax within the aforesaid thirty days, such amount shall be deemed to be in default and the provisions of this Part of this Act relating to the recovery of business turnover tax in default shall accordingly apply to the recovery of such amount.
Where at the hearing in any court or tribunal, of any appeal, action, application or other proceeding (whether such appeal, action, application or proceeding was pre-ferred or instituted before or after the date of coming into operation of this Part of this
Act), any question or matter arises as to the validity of a relevant Order under section 119 such question or matter shall be deter-mined in accordance with the preceding provisions of this section.
In this section “relevant Order”
means an Order made under section 119 and published in—
OY afoot
Gazette No. 118/12 of November 5,
:
.
1975; or
Gazette No. 291/9 of November 15, wi.
1977. ’.