4. Subject to the provisions of sections 5 and 6, every person to whom this Act applies shall, notwithstanding that no assessment has been made on him, pay to the Commissioner-General the amount of the levy payable by him for any relevant quarter in three installments, in the following manner"
| (a) an amount equivalent to one per centum of the turnover of that person for the first month of that quarter, on or before the fifteenth day of the second month of that quarter ; |
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| (b) an amount equivalent to one per centum of the turnover of that person for the second month of that quarter, on or before the fifteenth day of the third month of that quarter ; and |
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| (c) the amount of the levy payable by such person for that quarter reduced by the aggregate of the amounts paid by him in accordance with the provisions of paragraph (a) and of paragraph (b), on or before the fifteenth day of the month immediately succeeding the end of that quarter. |
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Sri Lanka Consolidated Acts