158.
| (1) The Minister may make regulations to give effect to the principles and provisions of this Part of this Act. |
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| (2) In particular and without prejudice to the generality of the powers conferred by subsection (1), the Minister may make regulations in respect of-
| | (a) the procedure to be followed in respect of applications for refunds; and | | |
| | (b) any matter which is stated or required by this Part of this Act to be prescribed. | | |
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| (3) Every regulation made by the Minister shall be published in the Gazette and shall come into operation on the date of such publication or on such later date as may be specified in the regulation. |
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| (4) Every regulation made by the Minister shall, as soon as convenient after its publication in the Gazette, be brought before the Senate and the House of Representatives for approval. Any regulation which is not so approved shall be deemed to be rescinded as from the date of disapproval, but without prejudice to any thing previously done thereunder. Notification of the date on which a regulation is deemed to be rescinded shall be published in the Gazette. |
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Sri Lanka Consolidated Acts