Finance Act 2002 · இயற்றப்பட்டவாறு · Part II · Amendment to the Betting and Gaming Levy
12. Amendment of section 4 of the principal enactment
கருத்துகள் மற்றும் உதவிஅதிகாரப்பூர்வ ஆங்கில மொழிபெயர்ப்பு. சிங்கள அல்லது தமிழ் உரையிலிருந்து வேறுபடும் இடங்களில் எந்த உரை மேலோங்கும் என்பதைச் சட்டமே குறிப்பிடுகிறது.
Section 4 of the principal enactment is hereby amended as follows :—
in subsection (1) of that section. by the substitution, for the words, “levy under this Act shall pay”, of the words and figures “levy under this Act for any year commencing prior to April 1, 2002 shall pay”;
by the insertion, immediately after subsection (1) of that section of the following subsection :—
“(1A) A person liable to pay the levy under this
Act for any year commencing an or after April 1, 2002
shall pay the levy to the Commissioner-General in four equal instalments on or before the first day respectively, of April, July, October and January of that year. For the purposes of payment of the levy the
Commissioner-General may issue an identification number to the person liable to pay the levy :
Provided however, that the levy payable by any person for the year of assessment commencing on
April 1, 2002, shall be paid by him in three equal instalments on or before the first day respectively, of July, October and January of the year :
Provided further that, a person who commences lo carry on any such business as is referred to in section 2 after the first day of April of any such year shall pay the levy he is liable to pay under this Act for that year in such number of instalments not exceeding four, and on such dates as the
Commissioner - General may consider reasonable, having regard to all the circumstances of the casc.”;
in subsection (2) of that section, by the substitution, for the words and figure “under subsection (1), of the words and figures “under subsection (1) or (1A)”; and
by the addition at the end of that section, of the following subsection :—
“(6) Where any instalment of the levy is in default, the Commissioner-General may issuc a certificate containing particulars of the instalment in default and the name of the defaulter to the Inspector-General of
Police and the Inspector-General of Police shall on receipt thereof, take such measures as may be necessary to stop the defaulter from carrying on the business of bookmaker or gaming, as the case may be, at the place as shall be specified in such certificate.”
Amendment of the