PARLIAMENT OF THE DEMOCRATIC
SOCIALIST REPUBLIC OF
SRI LANKA

ELECTRONIC TRANSACTIONSACT, No. 19 OF 2006

[Certified on 19th May, 2006]

Printed on the Order of Government

Published as a Supplement to Part II of the Gazette of the Democratic
Socialist Republic of Sri Lanka of May 19, 2006

PRINTED AT THE DEPARTMENT OF GOVERNMENT PRINTING, SRI LANKA
TO BE PURCHASED AT THE GOVERNMENT PUBLICATIONS BUREAU, COLOMBO 1

Price : Rs. 16.25

Postage : Rs. 7.50

Electronic Transactions Act, No. 19 of 2006

1

[Certified on 19th May, 2006]
LD.—O. 8/2004.
AN ACT TO RECOGNIZE AND FACILITATE THE FORMATION OF CONTRACTS,
THE CREATION AND EXCHANGE OF DATA MESSAGES, ELECTRONICDOCUMENTS, ELECTRONIC RECORDS AND OTHER COMMUNICATIONS IN
ELECTRONIC FORM IN SRI LANKA ; AND TO PROVIDE FOR THE
APPOINTMENT OF A CERTIFICATION AUTHORITY AND ACCREDITATION OF
CERTIFICATION SERVICE PROVIDERS ; AND TO PROVIDE FOR MATTERS
CONNECTED THEREWITH OR INCIDENTAL THERETO.
BE it enacted by the Parliament of the Democratic Socialist
Republic of Sri Lanka as follows :1. (1) This Act may be cited as the Electronic Transactions
Act, No. 19 of 2006.

Short title anddate ofoperation.

(2) The provisions of subsection (1) of this section shallcome into operation on the date on which this Act is Certified
as an Act of Parliament and the other provisions shall comeinto operation on such date as the Minister may appoint, byOrder published in the Gazette (hereinafter referred to as the“appointed date”).
CHAPTER I
GENERAL PROVISIONS
2.

The objectivs of the Act shall be—(a) to facilitate domestic and international electroniccommerce by eliminating legal barriers andestablishing legal certainty ;(b) to encourage the use of reliable forms of electroniccommerce ;(c) to facilitate electronic filling of documents with
Government and to promote efficient delivery ofGovernment services by means of reliable forms ofelectronic communications ; and(d) to promote public confidence in the authenticity,
integrity and reliability of data messages, electronic
documents, electronic records or othercommunications.

Objectives of the
Act.

2

Electronic Transactions Act, No. 19 of 2006

CHAPTER II
RECOGNITION DATA MESSAGES AND OTHER COMMUNICATIONS IN
ELECTRONIC FORM
Legal
recognition ofelectronic
records.

3. No data message, electronic document, electronic
record or other communication shall be denied legal
recognition, effect, validity or enforceability on the groundthat it is in electronic form.

Requirement for
writing.

4. Notwithstanding the fact that the provisions of written
laws for the time being in force in Sri Lanka attach legal
validity to certain instruments, only if such instruments havebeen reduced to writing, such requirement shall be deemed
to be satisfied by a data message, electronic document,
electronic record or other communication in electronic form
if the information contained therein is accessible so as to beusable for subsequent reference.

Requirementsfor originalform.

5. (1) Where the law requires information to be presented
or retained in its original form, that requirement shall bedeemed to be satisfied by a data message, electronic
document, electronic record or other communication inelectronic form if there exists a reliable assurance as to theintegrity of the information from the time when it was madeavailable in electronic form and the information containedin the data message, electronic document, electronic recordor other communication is available and can be used for
subsequent reference.
(2) For the purposes of subsection (1)—(a) the criterion for assessing the integrity of
information, is whether such information has
remained complete and unaltered, apart from theaddition of any endorsement or any change whicharises in the normal course of communication,
storage or display ; and(b) the standard for reliability of the assurance shall beassessed having regard to the purpose for which theinformation was generated and all other relevant
circumstances.

Electronic Transactions Act, No. 19 of 2006

3

6. The requirement under any law that information beretained, shall be deemed to be satisfied by the retention inelectronic form of information contained in a data message,
electronic document, electronic record or other communication
notwithstanding the fact that such information was not
originally generated in electronic form, if—

Requirements forretention.

(a) the information in the data message, electronic
document, electronic record or communication isaccessible so as to be usable for subsequent
reference ; and(b) the data message, electronic document, electronic
record or communication is retained in the format
in which it was generated, sent or received, or in aformat which can be demonstrated to represent
accurately the information generated, sent or
received ; and(c) such information, enables the identification of theorigin and destination of the data message,
electronic document, electronic record or othercommunication and the date and time when suchinformation was generated, sent or received, isretained :Provided that the provisions of this section shall not apply
to any information, which is automatically generated solely
for the purpose of enabling an electronic record to bedispatched or received.
7. Where any Act or enactment provides that any
information or communication shall be authenticated byaffixing the signature, or that any document should be signed
or bear the signature of any person, then, notwithstanding
anything contained in such law, such requirement shall bedeemed to be satisfied, if such information or matter isauthenticated by means of an electronic signature.
Explanation.— for the purpose of this section, “sign” with its
grammatical variations and cognate expressions, shall, withreference to a person mean, the affixing of his hand-written
signature or any mark on any document and the expression,“signature” shall be construed accordingly.

Legalrecognition ofelectronic
signatures.

4

Use ofelectronic
records andelectronic
signatures in
Government
institutions andstatutory bodies.

Electronic Transactions Act, No. 19 of 2006

8. (1) Where any written law for the time being in force
requires—(a) the filing of any form, application, or any otherdocument with any Government department, office,body or agency owned or controlled by theGovernment or a statutory body in a particularmanner ;(b) the issue of grant of any license, permit orapproval ; or(c) the receipt of payment of money, procurement orother transaction to be effected in a particularmanner,then, notwithstanding anything to the contrary contained inany other law for the time being in force, such requirement
shall be deemed to have been satisfied if such filing, creation,
retention, issue, grant, receipt, payment, procurement ortransaction, as the case may be, is effected in the form ofelectronic records as may be specified by the relevent
Ministry, Government department, Institution, statutory bodyor public corporation or other similar body.
(2) The relevant authority requiring the use of electronic
records specified in subsection (1), may recommend themaking of regulations for the purpose of authorizing or
facilitating the use of electronic communications orelectronic records, to the Minister in charge of the subject, byspecifying(a) the manner and format in which such electronic
records shall be filed, created, retained or issued ;(b) where such electronic docments or electronic
records have to be signed, the type of electronic
signature required ;Electronic Transactions Act, No. 19 of 2006

5(c) the manner and format in which such signature shallbe affixed to the electronic documents or electronic
records and the identity of, or the criteria which, aCertification Authority or Certification Service
Provider used by such person filing the document
should possess ;(d) the control process and procedures required in order
to secure confidentiality, authenticity and integrityof electronic documents, records, procurements,
transactions or payments ;(e) the manner or method of payment of any fee or
charges for the filing, creation, retention or issue ofany electronic record under paragraph (a) ;(f) the manner of doing anything which under any suchprovisions is required to be done as evidence inwriting or otherwise using a document, notice or
instrument ;(g) the manner of doing anything which under any suchprovision, is required to be or which may be, doneby post or other specified means of delivery ;(h) the doing of anything which under any suchprovision is required to be, or which may be,authorized by a person’s signature or seal ;(i) the making of any statement or declaration which
under any such provision is required to be madeunder oath ;(j) the making of any payment that is required to be, or
which may be, made under any such provision ;(k) any other matter relating to electronic records or
payments that are presently specified for thecorresponding paper documents.

6Electronic Transactions Act, No. 19 of 2006

Publication inelectronic formsof Gazette &c.,
deemed to be
publication.

9. Where any Act or enactment provides that any
Proclamation, rule, regulation, order, by-law, notification, orother matter shall be published in the Gazette, then suchrequirement shall be deemed to have been satisfied if suchrule, regulation, order, by-law, notification or other matter ispublished in an electronic form of the Gazette.

No right to insist
on records beingin electronicform.

10. Nothing contained in the preceding sections shallconfer a right upon any person to insist that any Ministry,
Government Department, Institution, Statutory Body or Public
Corporation or other similar body should accept or issue, any
document in the form of electronic records or effect any
monetary transaction in electronic form.
CHAPTER III
ELECTRONIC CONTRACTSElectronic
Contracts.

11. In the context of contract formation, unless otherwise
agreed by the parties, an offer and the acceptance of an offer
may be expressed in electronic form. A contract shall not bedenied legal validity or enforceability on the sole groundthat it is in electronic form.

Attribution ofelectronic
records.

12. (1) Unless otherwise agreed as between an originatorand the addressee, a data message, electronic document,
electronic record or other communication shall be deemed tobe that of the originator, if it was sent(a) by the originator himself ;(b) by a person who had the authority to act for and on
behalf of the originator in respect of that data
message, electronic document, electronic record orother communication ; or(c) by an automated information system programmedby, or on behalf of the originator.

Electronic Transactions Act, No. 19 of 2006

7(2) Unless otherwise agreed as between the originator andthe addressee, the addressee is to regard a data message,
electronic document, electronic record or othercommunication as being that of the originator, and is entitledto act on that assumption, if :—(a) the addressee has no reason to doubt the authenticityof the data message, electronic document, electronic
record or other communication ; or(b) there do not exist any circumstances where theaddressee knows, or ought to have known by
exercising reasonable care, that the data message,
electronic document, electronic record or othercommunication was authentic.
13. (1) Where the originator has not agreed with theaddressee that acknowledgement of receipt be given in aparticular form or by a particular method, such an
acknowledgement may be given by(a) any data message, electronic document, electronic
record or other communication by the addressee,
automated or otherwise ; or(b) any conduct of the addressee, sufficient to indicate
to the originator that the data message, electronic
document, electronic record or other communication
has been received.
(2) Where the originator has stipulated that data message,
electronic document, electronic record or othercommunication shall be binding only on receipt of an
acknowledgement of receipt of such data message, electronic
document, electronic record or other communication by him,
then, unless acknowledgement has been so received, the data
message, electronic document, electronic record or othercommunication shall be deemed to have never been sent by
the originator.

Acknowledgementof receipt.

8Electronic Transactions Act, No. 19 of 2006

(3) Where the originator has not stipulated that the data
message, electronic document, electronic record or othercommunication shall be binding only on receipt of suchacknowledgement of receipt, and the acknowledgement ofreceipt had not been received by the originator within thetime specified or agreed, or if no time has been specified oragreed to, within a reasonable time, then the originatormay give notice to the addressee stating that no
acknowledgement of receipt has been received by him, andspecifying a reasonable time by which the acknowledgementof receipt must be received by him and if no acknowledgementof receipt is received within the aforesaid time limit he may
after giving notice to the addressee, treat the data message,
electronic document, electronic record or othercommunication as though it has never been sent.
Time and placeof dispatch andreceipt ofelectronic
records.

14. (1) Unless otherwise agreed to between the originatorand the addressee, the dispatch of a data message, electronic
document, electronic record or other communication occurs
when it enters an information system outside the control of
the originator,or if the data message, electronic document,
electronic record or other communication has not left an
information system under the control of the originator or of
the party who sent it on behalf of the originator, the time
when the data message, electronic document, electronic recordor other communication is received.
(2) Unless otherwise agreed between the originator andthe addressee, the time of receipt of a data message, electronic
document, electronic record or other communication shallbe determined as follows, namely :—(a) if the addressee has designated an information
system for the purpose of receiving data messages,
electronic document, electronic record or othercommunications(i) receipt occurs at the time when the data
message, electronic document, electronic
record or other communication enters thedesignated information system ; or

Electronic Transactions Act, No. 19 of 2006

9(ii) if the data message, electronic document,
electronic record or other communication issent to an information system of the addressee
that is not the designated information system,
receipt occurs at the time when the data
message, electronic document, electronic
record or other communication is retrievedby the addressee.
(b) if the addressee has not designated an information
system along with specified timings, receipt occurs
when the data message, electronic document,
electronic record or other communication enters an
information system of the addressee.
(3) Unless otherwise agreed between the originator andthe addressee, the data message, electronic document,
electronic record or other communication is deemed to bedispatched at the place where the originator has his place ofbusiness, and is deemed to be received at the place where theaddressee has his place of business.
(4) The provisions of subsection (2) shall apply
notwithstanding that the place where the information system
is located may be different from the place where the data
message, electronic document, electronic record or othercommunication is deemed to have been received undersubsection (3).
(5) For the purposes of this section–(a) if the originator or the addressee has more than one
place of business, the principal place of businessshall be the place of business.
(b) if the originator or the addressee does not have aplace of business, his usual place of residence shallbe deemed to be the place of business ;10Electronic Transactions Act, No. 19 of 2006(c) “usual place of residence” in relation to a body
corporate, means the place where it is registered ;(d) if the originator and the addressee are in different
time zones, time refers to Universal Standard Time.
Variation byagreement.

15. The Minister may by regulation prescribe the matterswhich may be agreed to between the parties to such contract,
involving the generating, sending, receiving, storing orotherwise processing of data messages, electronic documents,
electronic records or other communication, in relation to theprovisions of Chapter III.

Liability ofCertification
Service
Providers.

16. (1) A Certification Service Provider shall not be
subject to any civil or criminal liability for any transaction
under this Act in respect of third party information in theform of data messages, electronic documents, electronic
records or other communications to which he merely provides
access, if such liability is founded,on —(a) the making, publication, dissemination, or
distribution of such information or any statement
made in such information ; or(b) the infringement of any rights subsisting in or in
relation to such information.
(2) Nothing in this section shall effect–(a) any obligation founded on contract ;(b) the obligations of a Certification Service Provider
providing such services under a licensing or otherregulatory regime established under any written
law ; or(c) any obligation imposed under any written law or bya court to remove, block or deny access to any
information.

Electronic Transactions Act, No. 19 of 2006

11

17. For the avoidance of doubt it is hereby declaredthat—

Avoidance of
doubt.

(a) if an offer and acceptance of an offer has been inwhole or in part expressed by means of an electronic
record, an electronic signature attached to, or
logically associated with, such electronic record
shall not be denied legal effect soley on the groundthat it is with an electronic signature ;(b) if an electronic communication is used in theformation of a contract, the contract shall not bedenied validity or enforceability solely on the
ground that an electronic record had been used forsuch purpose ;(c) the accepted principles of common law relating tocontracts that the offeror may prescribe the methodof communicating acceptance, shall not be affectedby anything contained in this Chapter ;(d) a contract formed by the interaction of an automatedmessage system and a natural person or by theinteraction of automated message systems, shall not
be denied validity or enforceability solely on the
ground that there was no review or intervention bya natural person of the final contrct or of each of theactions carried out by the automated message
system.
CHAPTER IV
CERTIFICATION AUTHORITY AND CERTIFICATION OF SERVICE PROVIDERS
18. (1) There shall be a Certification Authority
designated by the Minister for the purposes of this Act inconsultation with the Minister in charge of the subject ofInformation and Communication Technology.

Designation of a
Certification
Authority.

12

Electronic Transactions Act, No. 19 of 2006

(2) In designating a Certification Authority the Minister
may by Order published in the Gazette, designate any
Government Department, Public Corporation, Statutory Body,
Institution, or authority or any branch or unit thereof whichshall be charged with the implementation of the provisionsof this Chapter ; the Minister shall in making the Order take
into consideration the capacity of the Government
Department, Public Corporation, Statutory Body, institution
or authority to be designated in relation to its overall ability
to discharge the obligations under this Act in ensuring theproper functioning of certification services by accredited
Certification Service Providers.
Powers of
Certification
Authority.

19.
to–

The Certification Authority shall have the power(a) identify the criteria which will form the basis foraccreditation of Certification Service Providers andthe qualifications required by them ;(b) hear appeals and specify the procedure to be followedin the granting of accreditation for the purposes ofthis Act ;(c) specify the procedure for the hearing of appeals in
the event of a refusal to grant or renew accreditation
under section 20, as the case may be ;(d) issue licences or any other form of authorisation to
Certification Service Providers to provide prescribed
services ;(e) require Certification Service Providers to maintainsuch records and registers as may be prescribed ;(f) from time to time call for information as may benecessary from Certification Service Providers andissue directions to such Certification Service
Providers.

Electronic Transactions Act, No. 19 of 2006

13

20. (1) No person shall function as an accredited
Certification Service Provider unless be holds a valid
certificate of accreditation issued under the Sri Lanka
Accreditation Board for Conformity Assessment Act, No. 32
of 2005.

Accreditation of
Certification
Service
Providers.

(2) Nothing in this Act shall be construed as impeding orin any way restricting the rights of any certification service
provider to engage in the business of providing certification
services without being accredited.
(3) A certificate of accreditation to a Certification Service
Provider may be granted in accordance with provisions of
the Sri Lanka Accreditation Board for Conformity Assessment
Act, No. 32 of 2005, in keeping with the criteria for
accreditation specified by the Certification Authority underparagraph (a) of section 19.
CHAPTER V
RULES GOVERNING EVIDENCE
21. (1) Notwithstanding anything to the contrary in the
Evidence Ordinance or any other written law, the following
provisions of this section shall be applicable for the purposesof this Act.
(2) Any information contained in a data message, or any
electronic document, electronic record or othercommunication—(a) touching any fact in issue or relevant fact ; and(b) compiled, received or obtained during the course ofany business, trade or profession or other regularly
conducted activity,
shall be admissible in any proceedings :Provided that, direct oral evidence of such fact in issue or
relevant fact if available, shall be admissible ; and there is no
reason to believe that the information contained in a data
message, or any electronic document, electronic record orother communication is unreliable or inaccurate :Applicability of
the Rules of
Evidence.

14

Electronic Transactions Act, No. 19 of 2006

Provided further that, for the purposes of paragraphs (a)and (b), if any information is contained in a data message,
electronic document, electronic record or othercommunication made by a person—(i) who is dead or who by reason of his bodily or mental
condition is unfit to attend as a witness ; or(ii) who is outside Sri Lanka and where reasonable steps
have been taken to find such person and he cannot
be found ; or(iii) who does not wish to give oral evidence throughfear ; or(iv) who is prevented from so giving evidence,
evidence relating to such information shall, if available, beadmissible.
(3) The Courts shall, unless the contrary is proved, presume
the truth of information contained in a data message, or in any
electronic doucment or electronic record or othercommunication and in the case of any data message, electronic
document, electronic record or other communication made bya person, that the data message, electronic document orelectronic record or other communication was made by the
person who is purported to have made it and similarly, shallpresume the genuineness of any electronic signature or
distinctive identification mark therein.
Provisions of the
Evidence(Special
Provisions) Act,
No. 14 of 1995
not to apply.

22. Nothing contained in the Evidence (Special
Provisions) Act, No. 14 of 1995 shall apply to and in relation
to any data message, electronic document, electronic
record or other document to which the provisions of this Act
applies.

Electronic Transactions Act, No. 19 of 200615

CHAPTER VIMISCELLANEOUS
23. The provisions contained in this Act shall not apply
to —Restriction on
application of
the Act.

(a) the creation or execution of a will, or any othertestamentry disposition by whatever name calld ;(b) a license for a Telecommunication system issued
under subsection (6) of section 17 of theTelecommunications Act, No. 25 of 1991 ;(c) a Bill of Exchange as defined in subsection(1) ofsection 3 of the Bills of Exchange Ordinance(Chapter 82) ;(d) a Power-of-Attorney as defined in section 2 of thePower of Attorney Ordinance (Chapter 122) ;(e) a Trust as defined in the Trusts Ordinance(Chapter 87) excluding a constructive, implied andresulting trust ;(f) a contract for sale or conveyance of immovable
property or any interest in such property ;(g) or any other document act or transaction specified
by the Minister by regulations made under section24.
24. (1) The Minister may, in consultation with the
Minister in Charge of the subject of Information andCommunication Technology, make regulations in respect ofany matter required or authorized by this Act to be made, orfor the purpose of carrying out or giving effect to theobjectives of this Act, as specified in subsection (2).

Regulations.

16Electronic Transactions Act, No. 19 of 2006

(2) In particular and without prejudice to the generality ofthe powers conferred by subsection (1), the Minister may
make regulations for and in respect of all or any of thefollowing matters :—(a) specifying the electronic infrastructure andguidelines that are—(i) sufficiently secure to meet the needs ofMinistries, Government Departments, bodies
or agencies owned and controlled by theGovernment, and Statutory bodies ;(ii) interoperable to the maximum extent
possible ;(b) the conditions of service of the members of theCertification Authority in relation to theimplementation of the provisions of this Act ;(c) the powers, duties and functions of a person, bodyof persons, statutory body or institution being
appointed as a Certification Authority in terms ofsection 18 and the other terms and conditions
applicable to them ;(d) criteria for accreditation of certification service
providers under section 20, its cryptography
services, electronic signature or advance electronic
signature and security procedures or any other legal
consequences connected therewith ;(e) the procedure for appeals against refusal to grant or
renew an accreditation certificate ;(f) the qualifications required of persons seeking toprovide certifications services ;(g) the procedure for the recognition of Certification
Service Providers, the issue of licences to such
Certification Service Providers and the categories
of services required to be provided by them ;Electronic Transactions Act, No. 19 of 200617(h) the records to be maintained by the Certification
Service Providers and the manner in which
information has to be furnished to the Certification
Authority by such Certification Service Provider ;and(i) the matters referred to in section 15.
(3) Every regulation made by the Minister shall be
published in the Gazette and shall as soon as convenient
after its publication in the Gazette be brought before
Parliament for approval.
(4) Every regulation, which is not so approved, shall bedeemed to be rescinded as from the date of such disapproval,
but without prejudice to anything previously done
thereunder.
(5) The date on which such regulations shall be deemed tobe so rescinded shall be published in the Gazette.
25. In the event of any inconsistency between the
Sinhala and Tamil texts of this Act, the Sinhala text shallprevail.

Sinhala text toprevail in case ofinconsistency.

26. For the purposes of this act, unless the context
otherwise requires —Interpretation.

“addressee” means the person intended by the originator
to receive the communication but does not include
an intermediary ;“Certification Authority” means the Certification
Authority appointed in terms of Chapter IV of theAct ;“certifiaction services” means any service which isprovided to the senders or recipients of informationin electronic form, or to those storing such

18

Electronic Transactions Act, No. 19 of 2006

information, and is designed to facilitate the use of
cryptographic techniques for the purpose ofascertaining that the confidentiality, authenticity
and integrity of such information is secured ;“Certification Service Provider” means a person providing
certification services within the meaning of thisAct ;“communication” means any statement, declaration,
demand, notice or request, including an offer andthe acceptance of an offer that a person is required
to make or chooses to make in connection with anelectronic transaction within the meaning of thisAct ;“computer” means an electronic or similar device having
information processing capabilities ;“data message” means information generated, sent,
received ot stored by electronic, magnetic, opticalor other similar means ;“electronic” means information generated, sent received
or stored by electronic, magnetic, optical, or similarcapacities regardless of the medium ;“electronic document” includes documents, records,
information, communications or transactions inelectronic form ;“electronic record” means a written document, or otherrecord created, stored, generated, received, orcommunicated by electronic means ;“electronic signature” means any letters, numbers, symbols,
images, characters or any combination thereof inelectronic form, applied to, incorporated in or
logically associated with an electronic document,Electronic Transactions Act, No. 19 of 2006

19

with the intention of authenticating and, or
approving the same, in order to establish
authenticity or integrity, or both ;“information” includes text, message, data, voice, sound,database, video, signals, software, computer
programs, including object codes and source
codes ;
“information system” means and electronic system forcreating, generating, sending, receiving, storing,
reproducing, displaying, recording or processing
information ;“intermediary” means a person acting as a service provider
on behalf of another person in relation to thesending, receiving, storing or processing of theelectronic communication or the provision of otherservices in relation to it ;“network service provider” means a person who owns,
possesses, operates, manages or controls a public
switched network or provides telecommunication
services ;“originator” means a person by who or on whose behalf
the communication purports to have been sent or
generated prior to receipt or storage, if any, but it
does not include a person acting as an intermediarywith respect to that communication ;“provides access” in relation to third-party information,means the provision of the necessary technicalmeans by which third-party information may beaccessed and includes the automatic and temporarystorage of the third-party information for the purposeof providing assess ;20Electronic Transactions Act, No. 19 of 2006

“security procedure” means a procedure which in relation
to a certificate issued by a certification service
provider, is specified in its certification practicestatement for establishing the authenticity or
integrity, or both, of any electronic document, which
may require the use of algorithms or codes,
identifying words and numbers, encryption, answer
back or acknowledgment procedures, software,
hardware or similar security devices ;“third party” in relation to a network service provider
means a person over whom the provider has noeffective control ;Annual subscription of English Bills and Acts of the Parliament Rs. 885 (Local), Rs. 1,180(Foreign), Payable to the S UPERINTENDENT, G OVERNMENT P UBLICATIONS B UREAU , N O . 32,
TRANSWORKS HOUSE, LOTUS ROAD, COLOMBO 01 before 15th December each year in respectof the year following.