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| Business Registration (Exemption From Surcharge) |
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AN ACT TO MAKE PROVISION FOR THE RETROSPECTIVE EXEMPTION OF CERTAIN BUSINESSES FROM THE LEVY AND PAYMENT OF THE SURCHARGE IMPOSED BY THE BUSINESS REGISTRATION (SURCHARGE) ACT, NO. 16 OF 196.1, AND FOR THE REFUND OF ANY AMOUNTS PAID BY WAY OF SUCH SURCHARGE BY SUCH BUSINESSES.
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BE it enacted by the Queen’s Most Excellent Majesty, by and with the advice and consent of the Senate and the House of Representatives of Ceylon in this present Parliament assembled, and by the authority of the same, as follows: –
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[28th February
, 1968 ]
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Short title.
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1. This Act may be cited as the Business Registration (Exemption from Surcharge) Act,
No. 8 of 1968.
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Exemption of certain businesses from the surcharge imposed by Act No. 16 of 1961, and the refund of the amounts paid by way of surcharge by such businesses.
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2. A person who carried on any business which was not a covered employment within the meaning of the Employees Provident Fund Act, No. 15 of 1958, shall be deemed at all times not to have been or to be liable to pay the surcharge imposed by the Business Registration (Surcharge) Act, No. 16 of 1961, and accordingly, any amount paid by way of such surcharge by such person to the Registrar of Companies or the Registrar of Business Names shall be refunded to such person by such Registrar upon demand made by such person in that behalf.
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