Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsInterpretation
| 13. In this Act "Authority" includes any Department charged with administering the laws referred to in the Schedule ; "company", "body of persons" and "partnership" shall have the same meaning as in the Inland Revenue Act, No. 38 of 2000; "Commissioner-General" shall have the same meaning as in the Inland Revenue Act, No. 38 of 2000 ; "immovable property" includes any building in Sri Lanka or abroad, whether constructed or under construction ; "investigation" shall include inquiry, questioning, search or any other similar action under the laws referred to in the Schedule ; "money" includes all sums of money whether expressed in Sri Lanka rupees or in foreign currency ; "movable property" includes all movable properly in Sri Lanka or abroad but does not include money ; "offence" includes any offence whatsoever in any of the laws referred to in the’ Schedule ; "person" shall I include a company or partnership or a body of persons ; "tax" shall include any tax, levy, penalty (including any penalty in respect of any offence), forfeiture or fine, payable or levied under any of the laws referred to in the Schedule hereto ; "tax in dispute" shall include any lax assessed under any of the laws referred to in the Schedule to this Act, which has not been accepted by the Commissioner-General, the relevant authority or the person concerned. |