Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsStamp duty or penalty paid inadvertently
| 55. If it is proved to the satisfaction of the Commissioner-General by claim duly made in writing within one year of the date of the payment of any stamp duty or penalty, by composition or otherwise, that any person has paid any stamp duty or penalty in excess of the amount, properly payable by him, such person shall be entitled to have refunded the amount so paid in excess : Provided that nothing in this section shall operate to extend or reduce any time limit for appeal or repayment specified in any other section or to validate any objection or appeal which is otherwise invalid or to authorize the revision of any matter which has become final and conclusive. |