12.
| (1) Where any amount paid as the tax by a company for any financial year is in excess of the amount with which that company was properly chargeable for that financial year, that company shall, upon a claim made in writing by the company in that behalf to the Deputy Secretary to the Treasury, be entitled to a refund of the sum paid in excess. |
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| (2) Any sum payable to any company under sub-section (1) shall be paid out of the Consolidated Fund of Ceylon. |
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Sri Lanka Consolidated Acts