Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsInterpretation
| 3. In this Law- " foreign currency " has the same meaning as in the Exchange Control Act; " gem " has the same meaning as in the State Gem Corporation Act, No. 13 of 1971; " relevant period " means the period of three months commencing on the date on which this Law comes into operation; " specified income or turnover " means the income of, or the turnover of a business carried on by, a person, being income or turnover in respect of which such person has not made a return of income or turnover or which he has failed to disclose in any such return; " State Gem Corporation" means the State Gem Corporation established under the State Gem Corporation Act, No. 13 of 1971; and " tourist" means any person who is not a citizen of Sri Lanka and who holds a valid passport which bears an endorsement granted to him by an authorized officer under the Immigrants and Emigrants Act. |