53.
| (1) If it is proved to the satisfaction of the Commissioner by any claim made in writing on or before the prescribed date, that any person has paid capital levy in excess of the amount which he was chargeable, such person shall be entitled to have refunded the amount so paid in excess: |
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| (2) Where it is proved to the satisfaction of the Commissioner by claim in writing made on or before the prescribed date that any person has paid capital levy in excess of the amount with which he was properly chargeable and that the excess is due to any error in the assessment or the return of capital other than an error in the application or construction of any provision of this Act in the making or revision of the assessment or to any sum or amount estimated under sub-section (2) of section 5 being less than the sum or amount actually due from such person, such person shall be entitled to have refunded the amount paid in excess. |
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| (3) Where it is proved to the satisfaction of the Commissioner by claim made in writing on or before the prescribed date that any person has paid any sum referred to in sub-section (1) of section 42 which is in excess of the sum which he should have paid if such sums were calculated in accordance with the provisions of sub-section (2) of that section, such person shall be entitled to have refunded the amount paid in excess if such claim is made on or before the prescribed date. |
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Sri Lanka Consolidated Acts