4. Section 122 of the principal Act is hereby amended by the addition, at the end of that section, of the following sub-section: -
"(4) Where upon the final determination of an appeal made under section 138, any tax in default to which any sum or sums under sub-section (3) has or have been added is reduced, then such sum or sums shall be calculated on the tax as so reduced."
Sri Lanka Consolidated Acts