Sri Lanka Consolidated Acts

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Bank Debits Tax Act (No. 27 of 1970) - Sect 9

Behind of sums paid or recovered as the tax on debits that are exempted from the tax

9.
(1) Where any sum is paid by or on behalf of, or recovered from, any person as the tax on any such debits as are exempted from the tax by or under section 3, such person shall, upon a claim made by him in writing in that behalf to the Deputy Secretary to the Treasury, be entitled to a refund of such sum.
(2) Any sum payable to any person under sub-section (1) shall be paid out of the Consolidated Fund of Ceylon.

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