Sri Lanka Consolidated Acts

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Employees' Trust Fund (Amendment) Act (No. 3 of 1982) - Sect 6

Amendment of section 27 of the principal enactment. [6,3 of 1982]

6. Section 27 of the principal enactment is hereby amended by the omission of paragraphs (a), (b), (c) and (d) of that section and the substitution therefor of the following paragraphs :
(a) where such contribution is in arrear for a period not exceeding ten days, surcharge of five per centum of the amount of such contribution;
(b) where such contribution is in arrear for a period exceeding ten days but not exceeding one month, a surcharge of fifteen per centum of the amount of such contribution;
(c) where such contribution is in arrear for a period exceeding one month but not exceeding three months, a surcharge of twenty per centum of the amount of such contribution;
(d) where such contribution is in arrear for a period exceeding three months but not exceeding six months, a surcharge of thirty per centum of the amount of such contribution;
(e) where such contribution is in arrear for a period exceeding six months but not exceeding twelve months, a surcharge of forty per centum of the amount of such contribution; and
(f) where such contribution is in arrear for a period exceeding twelve months, a surcharge of fifty per centum of the amount of such contribution. ".


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