4.
| (1) The collection by the Airports Authority, during the period commencing on August 1, 1979, and ending on March ,24, 1983, of embarkation taxes from persons leaving Sri Lanka by aircraft, shall be deemed not to have been or to be, invalid by reason only of the fact that the Airports Authority was not empowered to collect such taxes. |
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| (2) The collection by the Agent, during the period commencing on the date of the Order made under section 21A of the Air Navigation Act and ending on the date of commencement of this Act, of the embarkation taxes from persons leaving Sri Lanka by aircraft, shall be deemed not to have been or to be invalid by reason only of the fact that such Agent was not empowered to collect such taxes during that period. |
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| (3) Every operator of an aircraft who has failed to collect the embarkation tax during the period commencing on August 1, 1979 and ending on the date of commencement of this Act, from a person leaving Sri Lanka by that aircraft, is hereby indemnified against all legal proceedings, under the Embarkation Tax Act, No- 19 of 1961 or any other law arising out of such failure. |
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| (4) No Order made under subsection (3) of section 23 of the Air Navigation Act, before the date of commencement of this Act, shall be deemed to have been, or to be invalid by reason only of the fact that such Order was made in respect of fees, taxes, charges collected by the Agent, which included embarkation taxes collected by the Agent, from persons leaving Sri Lanka by aircraft. |
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Sri Lanka Consolidated Acts