Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsAmendment of section 58 of the principal enactment
| 4. Section 58 of the principal enactment as last amended by Act No. 11 of 1998, is hereby further amended in subsection (1) of that section by the repeal of the proviso to that subsection and the substitution therefor of the following proviso : "Provided however, that any such amount paid in excess by a registered person referred to in paragraphs (a), (b), (c) or (d) of subsection (4) of section 22, shall be refunded to such person within one month from the end of the taxable period, or from the date of the receipt of the return for the taxable period, in which the excess arose, whichever is later.". |