59.
| (1) Where any amount refundable under this Act to a registered person has not been refunded within a period of thirty days from the due date of such refund there shall be paid by the Commissioner-General to such person interest on such amount for the period commencing on the thirtieth day from the due date up to the date of refund of the amount as is required to be refunded by the Commissioner-General to such person under this Act, at the rate prescribed by the Minister from time to time: |
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| (2)for the purposes of this section" due date" means the period ending ninety days-
| | (i) from the date of agreement with an Assessor or from the date of determination of an appeal in respect of the assessment appealed against ; or | | |
| | (ii)from the date on which a claim other than a claim for a refund made in writing under subsection (4) or section 22 was received from such person by the Commissioner-General. | | |
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Sri Lanka Consolidated Acts