10. The following new Section is hereby inserted immediately after section 28, and shall have effect as section 28A of the principal enactment:
| 28A.
| | (1) Where any person who has been paid any compensation under this Law in respect of any agricultural land vested in the Commission is noticed to pay any income tax, wealth tax or gifts tax for any year of assessment under the Inland Revenue Act, No. 4 of 1963, or any capital levy under the Capital Levy Act, No. 51 9f 1971, or any (state duty under the Estate Duty Ordinance on profits of value, the ,case may be, of such land which exceeds the profits or value, as the case may be, on which the compensation payable in respect of such land was computed, such person shall be entitled to have the assessment in respect of such tax, levy or duty, as the case may be, revised and to have such part of such tax, levy or duty as is attributable to such excess waived. . | | |
| | (2) Where any person who has been paid any compensation under this law respect of any agricultural land vested in the Commission, has paid any income tax, Wealth tax or gifts tax for any year of assessment under, the Inland Revenue Act, - No. 4 of 1963, or : any capital levy under the Capital Levy Act, No., 51 of 1971, or any estate duty under the Estate Duty Ordinance on the profits or value, as the case may be, of such land which exceeds the. profits or value as the case may be, on which the compensation payable in respect of such land was computed, such person shall be entitled to have such. part of such tax, levy, or duty as is attributed to such excess -refunded to him. | | |
| | (3) A revision of an assessment under subsection (1) or a refund under subsection (2) shall be made only on a Claim made by the person on whom the assessment made or who has paid the tax, levy or duty, as the case may be; by notice in - writing addressed to the Commissioner-General of Inland Revenue, within one year of the date of employment pf compensation to such person under section 28 or within one year of the date of enactment of this section; which ever is the later date. | | |
| | (4) Where a claim is made under this section for the revision of any assessment of income tax, wealth tax, gifts tax, capital levy of estate duty or for the refund of any such tax levy or duty, such assessment may be revised and such refund made notwithstanding anything to the contrary in any other law. | | |
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Sri Lanka Consolidated Acts