Excise (Special Provisions) Act (No. 13 of 1989)

Sri Lanka Consolidated Acts

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Excise (Special Provisions) Act (No. 13 of 1989) - Sect 14

Registration

14,

(1) On and after the expiration of a period of two months from the date en which any article becomes an excisable article in pursuance of an order made under section 3 no person shall engage in"

	(a) the production or manufacture of any such excisable article :

	(b)the wholesale purchase or sale whether on his own account or as a broker or commission agent, or the storage of any such excisable article for the purpose of wholesale trade :

	(c) the importation of any such excisable articles, unless such person is registered for the purpose of this Act with the Director-General.

(2)

	(a) All application for registration shall be made to the Director-General in the prescribed manner in the prescribed form and shall be accompanied by the prescribed fee.

	(b) The Director-General shall issue to every person registered under this Act a certificate of registration in the prescribed form.

(3) Every person who is registered under this Act shall furnish to the Director-General in the prescribed form and at prescribed intervals"

(a) in any case where such person is the producer or manufacturer of an excusable article, returns setting out"

(i) the number of excisable articles produced or manufactured by him. at the factory or other place at which such excisable articles are produced or manufactured by him, during prescribed period ;

(ii) the number of excisable articles removed from such factory or other place during that period ; and

(iii) the excise duty paid on such excisable articles ;

(b) in any case where such person is an importer of an excisable article, returns setting out"

(i) the number of excisable articles imported by him during a prescribed period ;

(ii) the Customs warehouse or place at which such excisable articles have been stored or kept and the number of excisable articles removed from such warehouse or place during that period ; and

(iii) the excise duty paid on such excisable articles:

(i) the number of excisable articles purchased or stored by him during a prescribed period, and the names of the persons from whom he has purchased these excisable articles ;

(ii) the number of excisable articles sold by him on retail during that period and the names of the persons who have purchased those excisable articles; and

(iii) the number of excisable articles removed from the place at which such excisable articles had been stored or kept and the names of the persons who have removed those excisable articles ;

(d) in the case of the owner of a registered warehouse, returns setting out"

(i) the number of excisable articles stored in that warehouse; and

(ii) the number of excisable articles removed from that warehouse during the prescribed period, and the names of the persons who have removed those excisable articles.

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