Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsLiability of person who practises a profession or carries on a business to pay registration fee and National Development Tax even if he has not caused himself or his business to be registered. [ 17, 3 of 1963.]
| 55A. Where a person who practises a profession or carries on a business has not caused himself, or his business, as the case may be, to be registered in the register of professions or businesses as required by section 40 or section 47, the appropriate competent authority may, notwithstanding anything to the contrary in this Act, by notice in writing require such person to pay as the registration fee and the National Development Tax such amount as such authority considers is the registration fee and the National Development Tax which such person is liable to pay, and if such person does not pay such fee or Tax, such person shall be deemed to be in default of such fee or Tax. |