31. Section 117 of the principal enactment is hereby amended as follows :"
| (1) by the insertion immediately after subsection (3) of that section, of the following subsection : "
| | " (3A) Every person 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 person has done so already), pay to the Commissioner-General the amount of the tax payable by such person on the basis of the return furnished by him for that year of assessment together with any penalty thereon accrued upto the date of such notice of assessment, and shall attach, to the petition of appeal, a receipt in proof of such payment: | | |
|
|
| (2) in subsection (4) of that section, by the substitution, for the words and figures " provisions of subsections (2) and (3) shall not be valid.", of the words and figures " provisions of subsections (2), (3) and (3A) shall not be valid, ". |
|
|
Sri Lanka Consolidated Acts