3. The debits tax imposed under section 2 shall;-
| (a) in the case of a debit from a current account maintained at a commercial bank, be paid by the person of persons in whose name or names that account is maintained ; |
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| (b) in the case of an amount realized by the establishment of a certificate of deposit be paid by the holder of the certificate ; and |
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| (c) in the case of an amount realized by the encashment of a travellers cheque be paid by the person presenting the travellers cheque for encashment. |
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Sri Lanka Consolidated Acts