7.
| (1) In the case of any person who is the holder of a visa and who is subject to the tax, that visa shall be conclusive proof of his period of stay in Ceylon. |
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| (2) Any person who remains in Ceylon after the expiration of the period for which he is authorized to remain in Ceylon by a visa granted to him shall be presumed to have remained in Ceylon continuously from the date of the expiry of that period. |
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Sri Lanka Consolidated Acts