| (1)
|
| (a) There shall be charged, levied and paid a cess calculated at the rate of rupees ten and cents sixty-five only for every one hundred pounds of tea exported from Sri Lanka: Provided, however, that no such cess shall be charged or levied on any tea which is proved to the satisfaction of the Principal Collector to have been imported into Sri Lanka for the purpose of re-export. | | |
|
| (b) The amount of the cess imposed by this section may be varied, or any such cess may be rescinded, by Order made by the Minister. Such Order shall be published in the Gazette, and shall come into force on the date of such publication. | | |
|
| (c) Every Order made by the Minister under this subsection shall, as soon as convenient after its publication in the Gazette, be brought before the National State Assembly for approval within four months. Any such Order which is not so approved shall be deemed to be revoked as from the date of its disapproval but without prejudice to the validity of anything previously done thereunder. | | |
|
| (d) This section shall have effect as though it formed part of the Customs Ordinance, and the provisions of that Ordinance shall apply accordingly. | | |
|
| (e) The proceeds of the cess on tea recovered under this section shall be paid monthly by the Principal Collector to the credit of the Capital Fund. | | |
|
Sri Lanka Consolidated Acts