44. Section 95 of the principal enactment is hereby amended as follows : -
| (a) in subsection (1), of that section by the substitution, for the words " The Board of Income Tax ", of the words " the Minister " ; |
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| (b) in subsection (4) of that section by the substitution, for the words "section shall", of the words "section, other than a rule prescribing a penalty for the contravention of or failure to comply with a rule, shall" ; |
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| (c) by the insertion, immediately after subsection (5) of that section, of the following subsection : -
| | " (5A) A rule prescribing a penalty for the contravention of or failure to comply with a rule shall not come into operation until it is approved by the Senate and the House of Representatives and notice of such approval is published in the Gazette " ; and | | |
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| (d) in subsection (6) of that section by the substitution, for the words "All such rules shall", of the words " All such rules, other than a rule prescribing a penalty for the contravention of or failure to comply with a rule, shall". |
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Sri Lanka Consolidated Acts