7.
| (1) Every employer who has in his employment on the date of commencement of this Act a specified employee shall give notice to the Commissioner-General of Inland Revenue not later than January 15, 1984, that he has in his employment such employee. |
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| (2) Where an employer commences to employ after the date of commencement of this Act, any specified employee he shall give notice to the Commissioner-General within one month of the commencement of such employment that he has in his employment such employee. |
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| (3) Every employer who fails to comply with the requirement imposed on him by this section to give notice to the Commissioner-General shall be liable to pay, within one month of the date on which he is required to give such notice, a penalty of five thousand rupees. The provisions of section 5 shall apply to the recovery of any penalty remaining unpaid as though such penalty were a levy payable under this Act. |
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Sri Lanka Consolidated Acts