Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsBusiness turnover tax paid in excess to be refunded
| 152. If it is proved to the satisfaction of the Commissioner by claim duly made in writing within three years after the end of a quarter of a year of assessment that any person has paid any business turnover tax in excess of the amount with which he was properly chargeable for that quarter, such person shall be entitled to have refunded the amount so paid in excess: Provided that nothing in this section shall operate to extend or reduce the time limit for appeal or to validate any objection or appeal which is otherwise invalid or to authorize the revision of any assessment or other matter which has become final and conclusive. |