117.
| (1) If it is proved to the satisfaction of the Commissioner 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 with which he was properly chargeable for that year, such person shall be entitled to have refunded the amount so 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 have refunded to him for the benefit of such person or his estate any tax paid in excess within the meaning of subsection (1). |
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| (3) Where it is proved to the satisfaction of the Commissioner 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 with which he was properly chargeable 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 have refunded the amount so paid in excess. |
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| (4) Where it is proved to the satisfaction of the Commissioner by claim made in writing that any person has paid any sum referred to in subsection (5) of section 106 which is in excess of the sum which he should have paid if such sum were calculated in accordance with the provisions of subsection (6) of that section, such person shall be entitled to have refunded the amount so paid in excess, if such claim is made within three years of the end of the year of assessment in which the sum referred to in the aforesaid subsection (5) was paid. |
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Sri Lanka Consolidated Acts