2. The following new section is hereby inserted immediately after section 119, and shall have effect as section 119A, of the Finance Act, No. 11 of 1963 (hereinafter referred to as "the principal enactment") :-
| 119A.
| | (1) Any recovery of business turnover tax for any period commencing on November 5, 1975 and ending on the date of coming into operation of this section in respect of the business of operating a hotel or a guest house by virtue of a relevant Order shall be deemed not to be invalid by reason only of the fact that such hotel or guest house had not been registered with the Ceylon Tourist Board established under the Ceylon Tourist Board Act, No. 10 of 1966 ; | | |
| | (2) Every reference to "the business of operating a hotel or a guest house registered' with the Ceylon Tourist Board" in a relevant Order shall be deemed with effect from the date of such Order to be a reference to "a business of operating a hotel or a guest house approved by the Ceylon Tourist Board established under the Ceylon Tourist Board Act, No. 10 of 1966 ", and accordingly, any person chargeable with business turnover tax by virtue of a relevant Order in respect of the business of operating a hotel or a guest house for any period commencing on the date of such Order and ending on the date of coming into operation of this section shall-
| | | (a) be deemed to have complied with the provisions of section 123 if he furnishes a return setting out the turnover of that business for that period within thirty days of the coming into operation of this section; and |
| (b) be deemed not to be in default on the payment of business turnover tax under section 122 in respect of such business for such period if he pays the total amount. of such tax within the aforesaid thirty days, and where he fails to pay the total amount of such tax within the aforesaid thirty days, such amount shall be deemed to be in default and the provisions or this Part of this Act relating; to the recovery of business turnover tax in default shall accordingly apply to the recovery of such amount. |
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| | (3) Where at the hearing in any court or tribunal, of any appeal, action, application or other proceeding (whether such appeal, action, application or proceeding was preferred or instituted before or after the date of coming into operation of this Part of this Act), any question or matter arises as to the validity or relevant Order under section 119 such question or matter shall be determined in accordance with the preceding provisions of this section. | | |
| | (4) In this section. "relevant Order" means an Order made under section 119 and published in-
| | | (a) Gazette No. 118/12 of November 5, 1975; or |
| (b) Gazette No. 291/9 of November 15, 1977. |
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Sri Lanka Consolidated Acts