Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsPower of Commissioner to levy and recover from individuals liable to income tax of the Government rice subsidy.[ 5, 9 of 1962.] [ 5, 3 of 1963.] Cap. 171
| 30. The Commissioner is hereby authorized to levy and recover from every individual who is liable to income tax under the Income Tax Ordinance for the year of assessment commencing on April 1, 1961, and the succeeding year of assessment, in addition to the income tax payable by such individual for any such year of assessment an amount equivalent to the Government rice subsidy as may be determined by the Commissioner in respect of the ration book or books not exceeding six in number which has or have been issued under the Food Control Regulations made under the Food Control Act to such individual and the individuals, who for the purposes of the Income Tax Ordinance are deemed to be the family of which the first-mentioned individual is the head:Provided, however, that the amount so recoverable from any individual for any such year of assessment shall not exceed fifty per centum of the income tax (excluding the surcharge) payable by that individual for that year. |