Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsDuty of competent authority to specify in the certificate that the proprietor has paid or undertaken to pay the National Development Tax
| 51. Before issuing a certificate of registration or a renewal certificate of registration in respect of any business to the proprietor thereof, the appropriate competent authority shall, if the declaration of income furnished by such proprietor discloses an income of over three thousand six hundred rupees from that business, specify in such certificate that such person has either paid the National Development Tax referred to in the preceding section or undertaken to pay that tax in instalments. |