4. Nothing in the preceding provisions of this Act, shall be read or construed as authorizing the revision of
| (a) any assessment made under the provisions of
| | (i) the law for the time being relating to the imposition of, income tax or surcharge on income tax or wealth tax or surcharge on wealth tax ; or | | |
| | (ii) the Finance Act, No. 11 of 1963, the Turnover Tax Act, No. 69 of 1981 ; | | |
|
|
| (b) any requirement imposed before November 12, 1991, on any person to whom this Act applies and in relation to any violation by him of any provision of the Exchange Control Act ; or |
|
which has become final and conclusive under the provisions of any such law. |
Sri Lanka Consolidated Acts