29. Section 109 of the principal enactment is hereby amended by the insertion, immediately after subsection (2) of that section, of the following new subsections :"
| " (2A) Every employer preferring an appeal under subsection (1) against the amount of an assessment for any pay period falling within any year of assessment commencing on or after April 1, 1991, shall (unless such employer has already done so,) remit to the Commissioner-General the whole or any part of the income tax which such employer was required, under the provisions of this Chapter, to deduct, from the remuneration paid to his employees in respect of such pay period and to remit to the Commissioner-General but which has not been remitted together with any penalty, under section 110 which accrued thereon upto the date of the notice of such assessment, and shall attach to the petition of appeal a receipt in proof of such remittance. |
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| (2B) A petition of appeal which does not conform to the provisions of subsections (2) and (2A) shall not be valid.". |
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Sri Lanka Consolidated Acts