Sri Lanka Consolidated Acts

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Estate Duty. Act (No. 13 of 1980) - Sect 74

Regulation

74.
(1) The Minister may make regulations for the purpose of carrying out or giving effect to the principles and provisions of this Act, and in respect of any matter which is required or authorized by this Act to be prescribed,
(2) A contravention of, or failure to comply with, a regulation made under subsection (1) shall be an offence under this Act triable summarily by a Magistrate and punishable with a fine not exceeding five hundred rupees.
(3) No regulation made under this section shall have effect until it has been approved by Parliament , Notification of such approval shall be published in the Gazette.


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