Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsExemption 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
| 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. |