| (2) In particular and without prejudice to the generality of the powers conferred by subsection (1) the Minister may make regulations-
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| (a) in respect of any matter required to be prescribed or in respect of which regulations are authorized by this Act to be made; | | |
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| (aa) prescribing the forms necessary for the purposes of the collection of the National Development Tax or the amount of the Government rice subsidy levied under section 30; | | |
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| (b) for the furnishing of returns in respect of the surtax and the National Development Tax; | | |
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| (c) providing for the manner of assessment and recovery of the surtax and the National Development Tax and the recovery of the amount of any registration fee; | | |
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| (cc) for the registration of employers, and persons responsible for making payments of emoluments, for the purposes of the levy of the National Development Tax, and the issue by such employers or persons to employees subject to the tax of certificates specifying the deductions made from their emoluments; | | |
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| (d) for appeals from the levy of the surtax and the National Development Tax, and the procedure for such appeals and the conditions subject to which such appeals may be made; | | |
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| (e) for determining the manner in which the National Development Tax may be recovered in cases where such recovery cannot be made either wholly or partly from employers and other persons liable to such tax; | | |
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| (f) for making additional assessments in regard to the surtax and the National Development Tax; | | |
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| (g) for refund of the amount of any registration fee paid in error or overpaid, or the amount of the surtax or the National Development Tax overpaid, by any person or individual; | | |
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| (h) for the maintenance of official secrecy in respect of any matter relating to the levy and recovery of the surtax or the National Development Tax. | | |
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Sri Lanka Consolidated Acts