83.
| (1) The Commissioner may give notice in writing to any officer in the employment of the Government or of any local authority or other public body requiring him to furnish within the period specified in such notice any such particulars which he may require for the purposes of this Act as may be in the possession of such officer: |
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| (2) Every person who is an employer shall, when required to do so by notice in writing given by an Assessor, furnish within the period specified in such notice a return containing the names and places of residence and the full amount of the remuneration, whether in cash or otherwise, for the period specified in the notice, of-
| | (a) all persons employed by him who are in receipt of remuneration in excess of a minimum figure to be fixed by the Assessor; and | | |
| | (b) any other person employed by him named by the Assessor. | | |
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| (3) Any director of a company or person engaged in the management of a company shall be deemed to be a person employed by the company. |
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Sri Lanka Consolidated Acts