11. Section 152 of the principal Act is hereby amended as follows: -
| (1) by renumbering of that section as sub-section (1) of that section; and |
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| (2) by the addition, immediately after the renumbered sub-section (1), of the following sub-section: -
| | " (2) Where it is proved to the satisfaction of the Commissioner by claim made In writing that any person has paid any sum referred to in sub-section (3) of section 122 which is in excess of the sum which he should have paid if such sum were calculated in accordance with the provisions of sub-section (4) of that section, such person shall be entitled to have refunded the amount so paid in excess, if such claim is made within three years of the end of the year of assessment in which the sum referred to in the aforesaid sub-section (3) was paid." | | |
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Sri Lanka Consolidated Acts