8.
| (1) Where a person to whom this Act applies is required by section 4 of the principal enactment read with sections 2 and 3 of this Act. to pay any amount to the Commissioner-General, in respect of any month or quarter prior to the date on which this Act is deemed to have come into operation. such person shall be deemed for all purposes to have complied with the requirements of those sections, if he pays that amount to the Commissioner-General, within thirty days, of the date on which this Act. is certified as an Act of Parliament. Where such amount is not so paid, such amount shall be deemed to be in default after the expiration of thirty days from the date on which this Act is certified as an Act of Parliament and such person shall be deemed to be a defaulter with effect from that date. |
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| (2) Where a person to whom this Act applies is required by section 4 of the principal enactment as amended by section 4 of this Act to pay to the Commissioner-General in respect of the period from May 11, 2000 to the date of commencement of this Act, an amount in excess of five and one half per centum of the turnover of that person for that period, such person shall be deemed for all purposes, to have complied with the requirements of that section, if he pays to the Commissioner-General, within thirty days of the date of commencement of tins Act. the difference between the amount he was required by section 4 of the principal enactment as amended by section 4 of this Act to pay for that period, and the amount paid by him for that period, as the case may be. Where such difference is not so paid, such difference shall be deemed to be in default after the expiration of thirty days from the date of commencement of this Act and such person shall be deemed to be a defaulter within the meaning of the principal enactment with effect from that date. |
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Sri Lanka Consolidated Acts