30. Section 113G of the principal enactment is hereby amended, by the insertion, immediately after subsection (2) of that section, of the following subsections :"
| " (2A) Every bank or financial institution preferring an appeal under subsection (1) against the amount of an assessment for any year of assessment commencing on or after April 1, 1991, shall, (unless such bank or financial institution has already done so), remit to the Commissioner-General the whole or any part of the income tax (which such bank or financial institution was required, under the provisions of this Chapter, to deduct from the interest paid by such bank or financial institution in respect of that year of assessment, and to remit to the Commissioner-General but which has not been remitted together with any penalty under section 113H which has accrued thereon upto the date of the notice of such assessment, and shall attach, to the petition of appeal, a receipt in proof of such remittance. |
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| (2B) A petition of appeal which does not conform to the provisions of subsection (2) and (2A) shall not be valid. ". |
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Sri Lanka Consolidated Acts