Sri Lanka Consolidated Acts

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Personal Tax Act (No. 14 of 1959) - Sect 2

Persons to whom this Act shall not apply

2. This Act shall not apply to-
(a) the Diplomatic Representative in Ceylon (by whatever name or title designated) of the Government of any foreign country and the High Commissioner in Ceylon of the Government of any part of Her Majesty's dominions:
(b) any such member of the staff of any Diplomatic Representative or High Commissioner referred to in paragraph (a) of this section as is a citizen or subject of the country represented by that Diplomatic Representative or High Commissioner, any Consul or Trade Commissioner who is a citizen or subject of the country represented by him, and any such member of the staff of any Consul or Trade Commissioner as is a citizen or a subject of the country represented by that Consul or Trade Commissioner;
(c) any expert, adviser, technician or official whose salary or principal emolument Is not payable by the Government of Ceylon and who is brought to Ceylon by the Government of Ceylon through any Specialized Agency of the United Nations Organization, or under the Point Four Assistance Programme of the Government of the United States of America, or through the Colombo Plan Organization (including its Technical Assistance Bureau) or any similar organization approved by the Minister; or any scientist or technician who is not a citizen of Ceylon and who is brought to and employed in Ceylon on or after April 1, 1958, by the Government of Ceylon or by any corporation which is wholly financed by that Government; or any scientist or technician who is not a citizen of Ceylon and who is brought to and employed in Ceylon on or after April 1, 1958, by a corporation to which section 8 of the Income Tax Ordinance applies or by the proprietor of an undertaking, to which section 9 of that Ordinance applies, for the purposes of that undertaking, in so far as the first three years of employment in Ceylon of such scientist or technician are concerned;
(d) any trainee from abroad who is sent to Ceylon under any of the Technical Co-operation Programmes of the United Nations Organization and its Specialized Agencies, or of the Colombo Plan Organization, or of any similar organization approved by the Minister;
(e) any official of the United Nations Organization who is resident in Ceylon and who is not a citizen of Ceylon;
(f) members of any naval, military or air forces of any country other than Ceylon who are in Ceylon at the request or with the concurrence of the Government of Ceylon;
(g) persons employed in any civil capacity by the Government of any country other than Ceylon who, not being persons resident in Ceylon for a period exceeding three months immediately prior to the date of commencement of such employment, are so employed in, or visit, Ceylon for any purpose connected with such members of any naval, military or air forces as are referred to in paragraph (f) of this section;
(h) any local authority;
(i) the University of Ceylon established under the Ceylon University Ordinance and the Vidyodaya University of Ceylon and the Vidyalankara University of Ceylon established under the Vidyodaya University and the Vidyalankara University Act, No. 45 of 1958;
(j) any body of persons to which section 55 of the Income Tax Ordinance applies;
(k) any institution or trust of a public character established by written law solely for the purposes of scientific research;
(l) any corporation established under the Government-Sponsored Corporations Act;
(m) any corporation established under the State Industrial Corporations Act, No. 49 of 1957;
(n) the Ceylon Institute of Scientific and Industrial Research established under the Ceylon Institute of Scientific and Industrial Research Act;
(o) any co-operative society registered under the Co-operative Societies Ordinance;
(p) the Co-operative Wholesale Establishment established under the Co-operative Wholesale Establishment Act;
(q) the Ceylon State Plantations Corporation established under the Ceylon State Plantations Corporation Act, No. 4 of 1958;
(r) the Milk Board established under the Milk Board Act;
(s) the Ceylon Savings Bank and the Ceylon Post Office Savings Bank;
(t) the Central Bank of Ceylon and the Monetary Board established under the Monetary Law Act;
(u) the Ceylon State Mortgage Bank established under the Ceylon State Mortgage Bank Ordinance;
(v) any institution whose primary business is the business of a bank;
(w) the Rubber Research Board established under the Rubber Research Ordinance;
(x) the Coconut Research Board established under the Coconut Research Ordinance;
(y) the Board of the Tea Research Institute of Ceylon established under the Tea Research Ordinance;
(z) the corporation known as the Incorporated Victoria Home for Incurables and established by The Victoria Home for Incurables Ordinance;
(aa) the corporation known as the Incorporated Council of Legal Education and established by the Council of Legal Education Ordinance;
(ab) the administrators of the Widows' and Orphans1 Pension Fund of public officers of Ceylon;
(ac) the administrators of the Widows' and Orphans' Pension Fund or Scheme established for the Local Government Service;
(ad) the administrators of the Employees' Provident Fund established under the Employees' Provident Fund Act, No. 15 of 1958;
(ae) the Agricultural and Industrial Credit Corporation of Ceylon established under the Agricultural and Industrial Credit Corporation Ordinance;
(af) Air Ceylon Limited established under the Air Ceylon (Incorporation) Act;
(ag) the Board of Indigenous Medicine constituted under the Indigenous Medicine Ordinance;
(ah) the Commissioners of the Loan Board appointed under the Loan Board Ordinance;
(ai) the River Valleys Development Board established under the River Valleys Development Board Act;
(aj) the administrators of the National Housing Fund established under the National Housing Act;
(ak) the Hospitals Lotteries Board established under the Hospitals Lotteries Act;
(al) the Board of Trustees of the Lady Lochore Loan Fund constituted under the Lady Lochore Loan Fund (Board of Trustees) Act;
(am) the Ceylon Coconut Board established under the Coconut Products Ordinance;
(an) the Ceylon Tea Propaganda Board established under the Tea Propaganda Ordinance;
(ao) the Local Loans and Development Commissioners appointed under the Local Loans and Development Ordinance;
(ap) the Ceylon Transport Board established under the Motor Transport Act, No. 48 of 1957;
(aq) the Port (Cargo) Corporation established under the Port (Cargo) Corporation Act, No. 13 of 1958; and
(ar) any other person who may be exempted from the provisions of this Act by Order made by the Minister of Finance, approved by the House of Representatives and published in the Gazette.


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