4. Section 17 of the principal enactment is hereby amended as follows:
| (1) by the insertion immediately after subsection (3) of that section, of the following subsection :
| | "(3A) Every person preferring an appeal under subsection (1) against any assessment or additional assessment as the case may be, for any quarter commencing, on or after April 1, 1993 (unless such person has done so already). pay to the Commissioner-General, the amount of the turnover tax -payable by such person on the basis of the return made by him for that quarter together with any penalty accrued thereon up to the date of the notice of such assessment or additional assessment as the case may be, and shall attach, to the petition of appeal a receipt in proof of such payment : | | |
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| (2) in subsection (4) of that section, by the substitution for the words and figure, "provisions of subsections (2) and (3) shall not be valid.", of the words and figures, " provisions of subsections, (2) and (3) and (3A) shall not be valid. ". |
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Sri Lanka Consolidated Acts