Sri Lanka Consolidated Acts

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Tax Amnesty (Housing And Commercial Buildings) Act (No. 30 of 1992) - Sect 6

Provisions of this act not to be constructed as authorising the revision of any assessment previously made

6. Nothing in the preceding provisions of this Act shall be read or construed as authorizing the revision of
(a) any assessment made under the provisions of
(i) the Inland Revenue Act or the Surcharge on Income Tax Act or the Surcharge on Wealth Tax Act; or
(ii) the Turnover Tax Act, or
(b) any other matter,
which has become final and conclusive under the provisions of any such Act.


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