63. In this Act, unless the context otherwise requires,- " appointed date ", in relation to any provision of this Act in which that expression occurs, means such date as may be appointed by the Minister for the purposes of that provision; " business" includes a trade but does not include a profession or any agricultural undertaking and the manufacture of any articles, goods or material from the produce of that agricultural undertaking; " Commissioner " means the Commissioner of Inland Revenue and includes a Deputy Commissioner of Inland Revenue or an Assistant Commissioner of Inland Revenue specially authorized by the Commissioner either generally or for some specific purpose to act on behalf of the Commissioner; " profession " includes any vocation carried on by a person; " relevant date " means the 27th day of July, 1961; " Secretary to the Treasury" includes the Deputy Secretary to the Treasury; " year of assessment" shall have the same meaning as in the Income Tax Ordinance. Agricultural produce including agricultural produce purchased for export. Arecanuts. Arrack. Betel. Cereals, namely-amu, barley, gingelly, kurakkan, maize, meneri, millet, paddy, rice, sorghum, thana, ulundu. Coconuts. Coconut Oil. Condiments, namely-cardamom, chillies, cinnamon, coriander, cummin seed, fenned seed, garlic, ginger, maldive fish, mathe seed, mustard, nutmeg, pepper, salt, tamarind, turmeric, vinegar. Cooked food. Crabs. Dried fish. Eggs. Fertilizers. Fish excluding imported tinned fish and live fish. Firewood. Flour. Fruits which are the produce of Ceylon. Gas oil, diesel oil, furnace oil and other fuel oils. Gingelly oil. Jaggery. Kerosene oil. Lubricating oils and greases. Meat excluding imported meat. Milk excluding condensed milk, dried milk powder. Onions. Pappadam. Petrol including aviation spirit. Potatoes. Pulses, namely, dhal, gram, ground-nuts, kollu, peas. Salted fish. Sugar candy. Sugar. Toddy. Vegetables which are the produce of Ceylon. Yams. * Every certificate of registration issued under the Act before March 27, 1963, shall, notwithstanding anything specified in such certificate, be deemed to be effective till the fifteenth day of September, 1963.-See section 24 of the Finance (Amendment) Act, No. 3 of 1963. 1. The rates of fee for registration of Ceylonese to practise a profession or carry on a business shall be as follows: - Rs. c.
| (a) if his income from his profession or business is not less than Rs. 3,600 per annum but is less than Rs. 4,800 per annum or his net wealth is not less than Rs. 15,000 but is less than Rs. 20,000:-. .. . 200 0 |
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| (b) if his income from his profession or business is not less than Rs. 4,800 per annum but is less than Rs. 6,000 per annum or his net wealth is not less than Rs. 20,000 but is less than Rs. 25,000. .. .. . 250 0 |
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| (c) if his income from his profession or business is not less than Rs. 6,000 per annum but is less than Rs. 7,200 per annum or his net wealth is not less than Rs. 25,000 but is less than Rs. 30,000. .. . 300 0 |
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| (d) if his income from his profession or business amounts to or exceeds Rs. 7,200 per annum or his net wealth amounts to or exceeds Rs. 30,000. .. .. . 350 0 |
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2. The rates of fee for registration of non-Ceylonese to practise a profession shall be twice the amount of the fee specified for registration of Ceylonese to practise a profession of a corresponding category in paragraph 1.3. The rate of fee for registration of a non-Ceylonese to carry on a business shall be Rs. 1,000.4. In this Schedule, " Ceylonese ", in the case of-
| (a) an individual, means a citizen of Ceylon; |
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| (b) a Arm, means a firm the majority of the partners of which are citizens of Ceylon; |
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| (c) a body corporate, means a body corporate the majority of the shares in which are held by, or the majority of the shareholders of which are, citizens of Ceylon or, if such body corporate has no shareholders, the majority of the directors of which are such citizens. |
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Sri Lanka Consolidated Acts