Sri Lanka Consolidated Acts

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Value Added Tax (Amendment) Act (No. 6 of 2005) - Sect 17

Indemnity

17. Any person who collects the value added tax as provided for in this Act, during the period commencing November 19, 2004 and ending on December 31, 2004, and for the period commencing on January 1, 2005 and ending on the date of the coming into operation of this Act, shall be deemed to have acted with due authority and such collection shall be deemed for all purposes to have been, and to be, validly made and such person is hereby indemnified against all actions civil or criminal, in respect of such collection.


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