78.
| (1) The Minister may from time to time make regulations generally for carrying out or giving effect to the principles and provisions of this Act. |
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| (2) Without prejudice to the generality of the powers conferred by sub-section (1), the Minister may make regulations in respect of the following matters: -
| | (a) all matters (other than forms) required by this Act to be prescribed, and | | |
| | (b) the procedure to be followed in respect of applications for refunds. | | |
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| (3) Every regulation made by the Minister shall be published in the Gazette and shall come into operation on the date of such publication or on such later date as may be stated in the regulation. |
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| (4) Every regulation made by the Minister shall, as soon as convenient after its publication in the Gazette, be brought before the House of Representatives for approval. Any regulation which is not so approved shall be deemed to be rescinded as from the date of disapproval, but without prejudice to anything previously done thereunder. |
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| (5) Notification of the date on which any regulation made by the Minister is so deemed to be rescinded shall be published in the Gazette. |
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Sri Lanka Consolidated Acts