2.
| (1) Subject to the other provisions of this Act, there shall be charged from every person-
| | (a) who is not a citizen of Ceylon; and | | |
| | (b) who, after the relevant date, remains in Ceylon-
| | | (i) for a period exceeding three months under the authority of a visa granted to him, or |
| (ii) for a period exceeding three months after the expiration of the period for which he is authorized to remain in Ceylon by a visa granted to him, |
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| (2) The rate of tax-
| | (A) in the case of a person referred to in sub-paragraph (i) of paragraph (b) of sub-section (1), shall-
| | | (a) if the visa granted to him is for a period exceeding twelve months, be-
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| (b) if the visa granted to him is for a period not exceeding twelve months, be five hundred rupees in respect of that period; |
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| | (B) in respect of any person referred to in sub-paragraph (ii) of paragraph (b) of subsection (1) shall-
| | | (a) if the period for which he is authorized to remain in Ceylon under the visa granted to him expired before the relevant date and he remains in Ceylon on or after April 2, 1971, be five hundred rupees for the period commencing on the relevant date and ending on April 2, 1971, and an additional five hundred rupees for each subsequent period exceeding three months but not exceeding twelve months; |
| (b) if the period for which he is authorized to remain in Ceylon expired on or after the relevant date but before the date of commencement of this Act or expires on or after the date of commencement of this Act and he remains in Ceylon-
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| (3) Any person who under sub-section (1) is liable to pay the tax is hereafter in this Act referred to as a " person subject to the tax ". |
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Sri Lanka Consolidated Acts