31.
| (1) There shall be levied and paid for each year a training access in respect of every establishment employing not less than fifty persons. The rate or amount of such access shall be as determined from time to time by the Minister by Order published in the Gazette. |
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| (2) Any establishment in respect of which the training access is payable under sub-section (1) is in this Act referred to as an " establishment subject to the access ". |
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| (3) The training access for any year due in respect of any establishment subject to the access shall be paid by the proprietor thereof to the Board in the prescribed manner, and before the prescribed date, or before the expiry of the prescribed period, in that year. |
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| (4) Where the training cess for any year due in respect of any establishment subject to the cess is not paid to the Board by the proprietor of that establishment in accordance with sub-section (3), the Board may in its discretion order that a sum not exceeding ten per centum of the amount of the cess shall be added to the cess and recovered therewith. Any sum so added to the cess shall be deemed to constitute a part of the cess. |
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| (5) Where the training cess for any year due in respect of any establishment subject to the cess is not paid to the Board by the proprietor of that establishment in accordance with sub-section (3), such cess may be recovered by the Board from such proprietor in like manner as though it were a debt due to the Crown. |
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Sri Lanka Consolidated Acts