Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsTransitional provision
| 9. Where a person to whom this Act applies is required by section 4 of the principal enactment as amended by section 3 of this Act to pay to the Commissioner-General in respect of any month or quarter prior to the date of commencement of this Act, an amount in excess of one per centum of the turn over of that person for that month or quarter, as the case may be, such person shall be deemed for all purposes, to have complied with the requirements of that section if he pays to the Commissioner-General, within thirty days of the date of commencement of this Act, the difference between the amount he was required by section 4 of the principal enactment as amended by section 3 of this Act, to pay for that month or quarter, as the case may be, and the amount paid, or deemed to have been paid by him for that month or quarter, as the case may be. Where such difference is not so paid, such difference shall be deemed to be in default after the expiration of thirty days from the date of commencement of this Act, and such person shall be deemed to be a defaulter within the meaning of the principal enactment, with effect from that date. |