Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsPayment of National Development Tax by employees in certain circumstances[ 11, 9 of 1962.]
| 36A. Where the National Development Tax in respect of any employee cannot be collected from his employer or the person responsible for making the payment of his emoluments, such employee shall, upon being so requested by notice in writing by the Commissioner, pay the amount of the National Development Tax to the Commissioner within the time specified in such notice. |