83.
| (1) There shall be levied and paid for each year a training cess in respect of every establishment specified in any Training Levy Order made under subsection (2). |
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| (2) The Minister may, with the consent of the Minister in charge of the subject of Finance, make a Training Levy Order. Such Order shall be published in the Gazette. |
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| (3) The Training Levy Order may specify:
| | (a) the establishments liable to pay such cess ; | | |
| | (b) the establishments liable to pay such cess; | | |
| | (c) the prescribed manner of payment; | | |
| | (d) the prescribed date of payment; and | | |
| | (e) the person or institution authorized to collect such cess. | | |
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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 Authority, the Authority may in its discretion order that a sum not exceeding fifteen per centum, of the amount of the cess 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 Authority such cess may be recovered by the Authority in like manner as though it were a debt due to the State. |
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| (6) Provisions of subsections (2) and (3) of section 96 shall apply, mutatis mutandis, in respect of such order. |
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Sri Lanka Consolidated Acts