Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsValidation and Indemnity
| 62.The amount of tax charged or collected from any person by or on behalf of the Commissioner- General prior to the date of commencement of this Act, by virtue of the application for any provision of this Act ,shall be deemed to have been validly charged and levied by the Commissioner-General or such person who charged and levied such tax on behalf of the Commissioner-General, and the Commissioner-General and such other person is herby indemnified from any action, civil or criminal, in respect of the charged or collection of such tax |