37.
| (1) Any person who, or any partnership which, deducts tax and remits such tax to the Commissioner-General as provided for in section 122A, 131 or 131A, as the case may be during the period commencing on April 1, 2002 to the date of commencement of this Act, shall be deemed to have acted with due authority and is hereby indemnified from any civil or criminal prosecution in respect of such deduction and remittance. |
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| (2) Any bank or financial institution which for reasons beyond its control has been unable to deduct such tax as is provided for in section 122A for the period commencing on April 1, 2002 to the date of commencement of this Act, shall where the Commissioner-General is satisfied that the inability to deduct such tax was for reasons beyond the control of such bank or financial institution, be deemed not to have contravened the said provisions of this Act. |
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Sri Lanka Consolidated Acts