17,
| (1) For the purpose of preventing evasion of payment of excise duty and having regard to the purposes for which. an excisable article is ordinarily used, the Minister may prescribe the maximum quantity of that excisable article which a person who is not registered under section 14 may have in his possession or under his control. |
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| (2) The quantity prescribed under subsection (1) in respect of an excisable article may be either a definite amount or an amount determined according to a prescribed method of calculation. |
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| (3) No person who is not registered under section 14 shall have in his possession, or under his control, any quantity of excisable articles in excess of the maximum quantity prescribed in respect of that excisable article. |
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Sri Lanka Consolidated Acts