149.
| (1) If it is proved to the satisfaction of the Commissioner-General by any claim duly made in writing within three years of the end of a year of assessment that any person has paid any income tax, wealth tax or gifts tax, by deduction or otherwise, in excess of the amount which he was liable to pay for that year, such person shall be entitled to a refund of the amount paid in excess : |
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| (2) Where through death, incapacity, bankruptcy, liquidation or other cause a person who would but for such cause have been entitled to make a claim under subsection (1) is unable to do so, his executor, trustee, or receiver, as the case may be, shall be entitled to a refund of any tax paid in excess within the meaning of subsection (1) by such person for the benefit of such person or his estate. |
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| (3) Where it is proved to the satisfaction of the Commissioner-General by claim made in writing within three years of the end of a year of assessment, that any person has paid income tax, wealth tax or gifts tax in excess of the amount which he was liable to pay for that year of assessment and that the excess is due to any error in the assessment or the return of the income, wealth or gifts of that person (other than an error in the application or construction of any provision of this Act in the making or revision of the assessment), such person shall be entitled to a refund of the amount paid in excess. |
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| (4) Where it is proved to the satisfaction of the Commissioner-General by claim made in writing that any person has paid the amount of any penalty referred to in subsection (2) of section 125 which is in excess of the sum which he should have paid if such sum were calculated in accordance with the provisions of subsection (8) of section 125, such person shall be entitled to a refund of the amount paid in excess, if such claim is made within three years of the end of the year of assessment in which the amount of the penalty referred to in the aforesaid section 125 (2) was paid. |
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| (5) Where it is proved to the satisfaction of the Commissioner-General by a claim made in writing by any employer within three years of the end of a year of assessment that he has paid to the Commissioner-General under the provisions of Chapter XV for that year of assessment a sum in excess of the amount which he should have paid for that year assessment, such employer shall be entitled to a refund of the amount paid in excess : |
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Sri Lanka Consolidated Acts