Specified Certificate of Deposits (Tax And Other Concessions) Act (No. 45 of 1990)

Sri Lanka Consolidated Acts

Preceding provisions of this Act, not to be construed as authorizing the revision of any assessment previously made

9. Nothing in the preceding provisions of this Act. shall be read or construed as authorizing the revision of"

(a) any assessment made under the provisions of"

	(i) the law for the time being relating to the imposition of income tax or surcharge on income tax or wealth tax or surcharge on wealth tax ; or

	(ii) the Finance Act, No. 11 of 1963, or the Turnover Tax Act, No. 69 of 1981 ; or

(b) any other matter,

which has become final and conclusive under the provisions of any such law.