6. Section 5 of the principal enactment is hereby amended. ed in subsection (2) of that section, by the substitution for paragraph (ii) of the proviso to that subsection, of the following paragraph :"
| " (ii) where any person who is liable to pay the charge under this Act for a relevant year as such surcharge"
| | (a) for the relevant year commencing on April 1 1989"
| | | (i) not less than 7 1/2 per centum on or before: August 15, 1989, and |
| (ii) not less than 7 1/2| per centum on or before November 15, 1989, |
|
| | (b) for the relevant year commencing on April 1, 1990"
| | | (i) not less than 7 1/2 per centum on or before August 15, 1990, and |
| (ii) not less than 7 1/2 per centum on or before November 15, 1990, |
|
| | (c) for the relevant year commencing on April 1, 1991."
| | | (i) not less than 7 1/2 per centum on or before August 15, 1991, and |
| (ii) not less than 7 1/2 per centum on or before November 15, 1991, |
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such person shall not be liable to any penalty under this section, in respect of the payments he is required to make under section 3 If he pays the excess of the surcharge payable by him for that relevant year over the amount paid by him, on or before" November 30, 1990, in the ease of the relevant year commencing on April 1, 1989, November 30, 1991, in the case of the relevant year commencing on April 1, 1990, and November 30, 1992, in the case of the relevant year commencing on April 1, 1991;". |
Sri Lanka Consolidated Acts