පතිනියකගේ හොරාව (තුන්වන කොටස)
http://www.mediafire.com/view/?fpton7tdt60g7gg
Many insurance policies provide for retrospective premium adjustments at the end of the coverage period. The Tax Court stated in Sears, the premium under a retrospectively rated policy is set using the loss data generated over the year in which the policy is in force. The retrospectively rated insured typically pays a deposit at the beginning of the year. At the end of the year, the insured receives a refund if loss experience has been favorable and may have to pay an additional premium if loss experience is unfavorable. There are usually limits on the amount of the additional premium that must be paid.
