4.
| (1) The tax shall-
| | (A) in the case of a person who is the holder of a visa which was granted to him before the date of commencement of this Act and which expires later than three months but not later than one year after the relevant date, be paid within one month after the date of commencement of this Act; | | |
| | (B) in the case of a person who is the holder of a visa which was granted before the date of commencement of "this Act and which expires later than one year after the relevant date-
| | | (a) in respect of the period of twelve months commencing on the relevant date, be paid within one month after the date of commencement of this Act, and |
| (b) in respect of each subsequent period, exceeding three months and not exceeding twelve months of that visa, be paid within one month after the elate of commencement of each such period; |
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| | (C) in the case of a person who is the holder of a visa which is granted to him after the date of commencement of this Act-
| | | (a) if the period for which he is authorized to remain in Ceylon by that visa does not exceed one year, be paid on the date of the grant of that visa, and |
| (b) if the period for which he is authorized to remain in Ceylon by that visa exceeds one year-
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| | (D) in the case of any person who remains in Ceylon after the expiration of the period for which he is authorized to remain in Ceylon by the visa granted to him, be paid immediately on demand made to him by or on behalf of the Controller, | | |
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(2) Notwithstanding the provisions of sub-section (1), any person who is subject to the tax may apply to the Controller for permission to pay the tax in instalments and, on receipt of such an application, the Controller may, if he is satisfied that the applicant is an employee in any trade in respect of which a Wages Board has been set up in accordance with the provisions of the Wages Boards Ordinance, permit the applicant to pay the tax in such instalments as the Controller may determine. |
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| (3) The Controller may, on the application of any person who is subject to the tax, grant an extension of time, not exceeding three months, for the payment of the tax if such person has, within three months before the date on which the tax falls due, paid in accordance with the provisions of sub-section (1) the tax which he was earlier liable to pay. |
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| (4) Where under the provisions of sub-section (1) the tax is paid by any person upon the grant, after the date of commencement of this Act, of a visa to him and the period for which he is authorized to remain in Ceylon by that visa is less than one year, that person shall not be liable to pay the tax upon the extension of the period of such visa if the aggregate of the periods for which he is authorized to remain in Ceylon before and after such extension does not exceed one year. |
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| (5) Any person subject to the tax who fails to pay the tax to the Controller within the period, or on the date, required under the preceding provisions of this section shall, without prejudice to any proceedings which may be taken against him for the recovery of the tax, be guilty of an offence under this Act and shall, on conviction after summary trial before a competent Magistrate, be liable to a fine not exceeding five hundred rupees or to imprisonment of either description for a term not exceeding six months or to both such fine and imprisonment. |
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Sri Lanka Consolidated Acts