Sri Lanka Consolidated Acts

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Finance Act (No. 65 of 1961) - Sect 40

Interpretation. [ 13, 9 of 1962.]

39. In this Part of this Act-" employee "-
(a) includes every person who holds a paid office as a servant of the Crown;
(b) includes a person employed by a person residing outside Ceylon but does not include a person residing outside Ceylon employed by a person carrying on or exercising any trade, business, profession or vocation in Ceylon; and
(c) shall be deemed to include the following:
(i) the President and Deputy President of the Senate,
(ii) the Speaker, the Deputy Speaker, the Deputy Chairman of Committees and the Leader of the Opposition, of the House of Representatives,
(iii) the Clerk to the Senate, the Clerk to the House of Representatives or a member of the staff of the Clerk to the Senate or the Clerk to the House of Representatives,
(iv) a Minister or a Parliamentary Secretary or the Chief Government Whip,
(v) a Senator or a Member of Parliament by reason only of the fact that he receives any emoluments as a Senator or such Member,
(vi) a member of the Public Service Commission,
(vii) a member of the Judicial Service Commission,
(viii) a member of the panel appointed for the purpose of the constitution of Bribery Tribunals under the Bribery Act,
(ix) a member of any Board, Tribunal or Commission established under any written law,
(x) every authorized adjudicator appointed under the Income Tax Ordinance,
(xi) a director of a company or corporation;
" employer "-
(a) in relation to any person employed in a Government Department of which he is not the Head, means the Head of that Department; and
(b) in relation to a person employed by a person residing outside Ceylon, means the agent or attorney in Ceylon of the second-mentioned person or the receiver or manager in Ceylon in respect of the business carried on by the second-mentioned person;
" emoluments" means the salary, wages, fees, allowances, bonuses, or sums by way of commission payable to an employee and such other payments in money which an employee receives or which are made for the benefit of the employee in the course of his employment but does not include the amount of any contribution made by the employer in respect of the employee to any such pension or provident fund as may be approved by the Minister, or allowances given or payments made to the employee in reimbursement of expenses incurred in the course of his employment.


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