Goods And Services Tax Act (No. 26 of 2000)

Sri Lanka Consolidated Acts

Replacement of section 13 of the principal enactment

8. Section 13 of the principal enactment as amended by Act. No. 11 of 1998 is hereby repealed and the following section substituted therefor :"

13. Where any person"

	(a) makes an application for registration under section 10 or is deemed to be registered under section 75; or

	(b) makes an application for registration under section 12 and such application has not been refused by the Commissioner-General: or

	(c) has not made an application for registration, but the Commissioner- General is of opinion having regard to the nature of the activities carried on or carried out by him that such person is liable to be registered under this Act. and after affording such person an opportunity of being heard,