Section No : Legislative Enactments TAX RESERVE CERTIFICATESMarginal Notes1. This Act may be cited as the Tax Reserve Certificates Act.2. Central Bank of Ceylon to issue Tax Reserve Certificates. 3. Application for and issue of certificates. 4. Register of certificate holders. 5. Surrender of certificates in payment of Income tax, personal tax, profits tax, wealth tax, gifts tax or estate duty. [3, 18 of 1961] [2, 12 of 1981]6. Surrender value of certificates.[2,51 of 1961] 7. Provisions applicable upon surrender of certificate. 8. Value of certificates to be treated as capital for purposes of profits tax in certain cases. 9. Cancellation of certificates not surrendered in payments of tax. 10. Certificates not to be transferable. 11. Restriction of seizure of certificates. 12. Surrender or delivery of certificates on death of holder. 13. Surrender or delivery of certificate on insolvency of holder. 14. Issue of duplicate certificate.