OPA at your service

Questions and Answers

Obtaining Marriage Certificate

Question: I refer to your questions and answers appearing in the "Daily News" of 18-12-2008 relating to the problem faced by me regarding the above matter.

As per the instructions in the answer column, I have complied with them by contacting Ms Ramya Bharathi on the telephone number specified by you and conveyed to her all the particulars required by her. After a reasonable lapse of time once again I contacted her on the same telephone but regretfully the phone was not in working order. In view of the above circumstances I shall be very much grateful to you if you could possibly contact her and find out the progress made and inform me at your earliest convenience. I am not taxing you too much I shall deem it a great favour if you could find out the options available to solve this problem in par with the legal framework of the Marriage Ordinance.

C. J. Perera - Panadura

Answer: We did contact Ms Ramya Bharathi again, but they being very busy she cannot remember exact case. Did you fill the relevant form and forward with the stamps. Speaking to this lady alone will not do. You have to fill the necessary form. Further you have not provided to us your full name and your wife's full name. We only have your date of marriage as 12.10.1967. You can collect a form from the Panadura Divisional Secretary's office and complete it. You have to paste Rs. 25 stamp for one copy or Rs. 50 stamps for two copies. After doing this you can post it or hand it over to the attention of Ms. Ramya Bharathi at the District Secretariat, Vajira Road, Colombo 4. Also you may send a letter along with the completed form, to the attention of Ms. Ramya Bharathi for her assistance referring to OPA speaking to her. Hope you will be successful this time.

Since the Insurance Company is insisting on the Marriage certificate, we don't think that any other option will be acceptable to them.

Taxation of pension receipt

Question: An answer to the above question by "Anxious Pensioner-Wattala" was provided on the basis that the only income was Interest earned from Fixed Deposit. However, one of our readers Mr. Wimalarathna has given a comprehensive explanation. We thank Mr. Wimalarathna and publish his response.

Quote - "This refers to your answer published in Daily News of 05th March 2009 under above as reply to Anxious Pensioner, Wattala for his question regarding "Taxation on pension receipt."

Quote - This answer is misleading and not in conformity with the Tax Direction. Hence let me express my view on this.

1. Your answer says "Make sure you request for a form from the bank declaring that you are not liable for Withholding Tax (WHT)". No depositor can say that he is not liable for WHT. It will be decided by the respective authority depending on the declaration made by a depositor. Hence it is more clear and does not not mislead if that is worded as follows. The interest paid or credited to an individual on his/her deposits and such individual makes in writing a declaration as per the format to the bank that

a. His/her assessable income for that Year of Assessment does not exceed Rs. 300,000, then tax deduction should not be made from such interest for that Year of Assessment.

b. His/her assessable income for that Year of Assessment exceeds Rs. 300,000 but does not exceed Rs. 600,000 then tax be deducted at 2 1/2 from such interest for that Year of Assessment.

2. Your answer further says that "WHT is payable (or detectable) only if total interest from all sources exceeds Rs. 300,000 per annum." No it is completely wrong. It is not the total Interest and it is should be corrected as the assessable income for that Year of Assessment. There is a big difference between total Interest and total assessable income.

3. Further your answer says, that, "The WHT liability for annual total interest received (from all sources) over Rs. 300,000 is 2.5 percent up to Rs. 600,000. Over Rs. 600,000 will be 10 per cent." Here again it is? not the total interest but the total assessable income.

4. Your answer further includes "However, for senior citizens (over 60 years) there is a waiver of WHT up to Rs. 500,000 only if you deposit with National Savings Bank (NSB)". I am sorry to say again this is a wrong interpretation and ambiguous. It is more clear if define as,

a. The interest up to Rs. 200,000 earned by any Senior Citizen on his deposits in any Year of Assessment is expected from WHT for that particular year of assessment. A Senior Citizen is a citizen and resident of Sri Lanka whose age is more than fifty nine (59) years on the first day of that year of assessment, and not 60 years as your answer says.

b. If such a Senior Citizen makes a declaration that "His/her assessable income for that Year of Assessment does not exceed Rs. 300,000 then tax deduction should not be made up to Rs. 500,000 (Interest Rs. 200,000 Assessable income Rs. 300,000) for that Year of Assessment.

5. At one point your answer says "Only if you deposit with National Savings Bank". Thank you very much for your kind concern on NSB. But we should not cheat the customers giving wrong information. Hence it should be corrected as,

6. The interest up to Rs. 200,000 accruing or arising in any year of assessment from People's Bank, Bank of Ceylon, National Savings Bank, State Mortgage Bank, Housing Development Finance Corporation-Bank, SME-Bank, Regional Development Bank or Lanka Puthra Development Bank, to any Senior Citizen.

B. G. Wimalarathna, Advisor Banking-National Savings Bank, Colombo 3

Validity of true copy of original plan

Question: Would you please let me know whether I could use a true copy of an original plan, which is not available in the Record Room of the District Court of Galle, for demarcation of an allotment of land. Will there be an impediment to proceed with the demarcation in case I institute action against a person who has encroached on my legal allotment.

G. Gamini Pala, Ahangama

Answer: If the true copy you are in possession or was prepared be the same Surveyor who originally surveyed the land, then it is as good as the original.

Alternatively, if this True copy was prepared by a Registered Licensed Surveyor who had access to the original documents and has certified by himself as a True Copy" it is also as good as the Original.

If either of the above is not the case and if the Surveyor who originally surveyed the land is still living, you can request from him to issue a certified True Copy.

If you are in possession of a True Copy as defined above, you can use it for the demarcation and allotment of land. You can also use such True copy to institute legal action against encroachment.

Denial of full

pension

Question: I am on old entrant Public Servant, 83 years old. After passing the Central Clerical Service Examination in 1947 I got an appointment in the Railway Clerical Service as a permanent and pensionable officer.

By Treasury Circular No. 700 of 4.7.1966, Old Entrant Officers were given an opportunity to retire prematurely.

Thus according to my contract and letter of appointment, although my legal date of retirement being 4.11.1986, I was retired on 22.7.1980 on grounds of ill-health on reduced pension.

According to the manual of procedure an employee can be retired on grounds of ill-health only after the recommendation of a medical board.

All these decisions in Treasury Circular No. 700 are arbitrary and a violation of my human right. Hence I appealed to His Excellency the President on 4.6.2007, he referred my appeal to the secretary, Ministry of Public Administration and Home Affairs for appropriate action.

After protracted correspondence with the ministry of Public Administration and Home Affairs since 20.7.2007 the Director General of Public Administration whilst mistakenly has mixed my claim for human rights with political victimization has informed me that I am not entitled for any relief for human rights.My humble request to you is whether I am entitled to take legal action. To facilitate and assist your answer I attach hereto data giving detailed information.

M. S. C. Nanayakkara, Dehiwela

Answer: We are not clear on the correct reason for your premature retirement.

You have stated that the old entrants were given an opportunity to retire prematurely but at the same time you have stated that you took early retirement on grounds of ill health.

Did you appear before a medical board and get their recommendation for your premature retirement. You have not clarified that too. Finally you have asked whether you are entitled to take legal action.

We suggest that you write or contact the Legal Aid Commission No. 129, Hulftsdorp, High Court Complex, Colombo 12 or contact Ms. L. Palapaththwala or Ms P. Aththanayake, AAL/Legal officers at Court Complex, Mt. Lavinia. They will give you Legal Advice free of charge.