Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsIndemnity
| 21. Any person who collects the value added tax as provided for in this Act, during the period commencing August 1, 2005 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 proposes 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. |