52.
| (1) There shall be charged and levied on every licensee, a cess calculated at the rate of five per centum of every commission received by him in respect of the recruitment of any person for employment outside Sri Lanka. |
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| (2) Every licensee shall furnish to the Bureau, before the fifteenth day of every month, a return of the commissions received by him in the previous month in respect of recruitment of persons for employment outside Sri Lanka. |
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| (3) Every licensee shall pay to the Bureau, the cess it is ,liable to pay under this section, within three months of receiving the commission in respect of which the cess is levied. |
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| (4) The assessment, collection and recovery of the cess levied and charged under this section shall be as prescribed. |
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Sri Lanka Consolidated Acts