49.
| (1) If it is proved to the satisfaction of the Commissioner-General by claim duly made in writing within three years after the end of a quarter that any person has paid turnover tax in excess of the amount with which he was properly chargeable for that quarter, such person shall be entitled to have refunded the amount so paid in excess: |
|
| (2) Where it is proved to the satisfaction of the Commissioner-General by claim made in writing that any person has paid any sum referred to in subsection (1) of section 11 which is in excess of the sum which he should. have paid if such sum were calculated in accordance with I the provisions of subsection (2) of that section, such person shall be entitled to have refunded the amount so paid in excess, if such claim is made within three years of the end of the quarter in which the sum referred to in the aforesaid subsection (1) was paid. |
|
| (3) Subject to the provisions of subsection (6), where any article is exported from Sri .Lanka by any person. (hereafter in this section referred. to as the" exporter "). and the Commissioner-General is satisfied--
| | (a) that such article was produced or manufactured in' Sri Lanka and was purchased by the exporter from the manufacturer or producer of such article; .. | | |
| | (b) that the price paid by the exporter for the purchase of such article forms part of the turnover of the business of that manufacturer or producer; and | | |
| | (c) that turnover tax has in fact been paid by that manufacturer or producer in respect of the turn over of his business, | | |
|
|
| (4) Subject to the provisions of subsection (5) where the exporter is himself the manufacturer or producer of any article manufactured or produced in Sri Lanka and the Commissioner-General is Satisfied.
| | (a) that such article was in fact manufactured or produced in Sri Lanka by such exporter; | | |
| | (b) that the price paid by such exporter for the purchase. of such raw materials as is attributable to the manufacture or production of Such article was paid by the manufacturer or producer from whom such raw materials were purchased; and | | |
| | (c) that turnover tax has in fact been paid by that manufacturer or producer in respect of the turnover of his Business as is attributable to such raw materials, | | |
|
|
| (5) The provisions of subsections (3) and (4) shall apply in relation to any container, receptacle or wrapper in which an article referred to in those subsections is exported in the same manner as if all reference to " article" in those provisions were references to such container, receptacle or wrapper, as the case may be. |
|
| (6) No payment under subsection (3) or subsection (4) shall be made by the Commissioner-General in respect of any article or any article and container, receptacle or wrapper in which such article is exported, unless a claim in writing for such payment is made by the exporter of such article not earlier than three months, and not later than nine months, after the export of such article. |
|
|
Sri Lanka Consolidated Acts