Sri Lanka Consolidated Acts

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Turnover Tax (Amendment) Act (No. 9 of 1987) - Sect 9

Amendment of section. 20 of the principal enactment

9. Section 20 of the principal enactment is hereby amended by the repeal of all the words from" Where no valid appeal has been lodged to the amount of such tax: ", and the substitution, of the following therefor: "Where no valid appeal has been lodged within the time specified in this Act against an assessment in respect of the turnover tax or where the amount of such tax is agreed to under section 17 (5) or has been determined on appeal, the assessment as made or as agreed to, or as reduced or increased or confirmed, on appeal, as the case may be, shall be final and conclusive, for all purposes of this Act, as regards the amount of such tax: ".


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