Sri Lanka Consolidated Acts

Tea (Tax and Control of Export) Act (No. 16 of 1959)

TABLE OF PROVISIONS

           Long Title

   1.	   Short title and date of operation  
   2.	   Tax on tea which is sold at a Colombo tea auction and on tea exported from Ceylon and sold at a London tea auction  
   3.	   Person liable to pay the tax on tea sold at a Colombo tea auction  
   4.	   Person liable to pay the tax on tea sold at a London tea auction and manner of payment  
   5.	   Tax on tea produced in Ceylon and exported from Ceylon by the English and Scottish Joint Co-operative Wholesale Society Ltd. and on any other tea so exported except tea to which section 2 applies  
   6.	   Power to vary the rate of tax imposed under this Act and its method of calculation or to abolish such tax  
   7.	   Export of tea under the authority of a permit, &c  
   8.	   Conditions to be fulfilled before the issue of permits, the grounds of revocation of permits, &c  
   9.	   Appeal from decision, declaration or determination of the Commissioner  
   10.	   Time within which tea sold at a Colombo tea auction shall be exported  
   11.	   Tea different from that specified in a permit not to be exported  
   12.	   Information to be given to the Commissioner by-owners of tea sold at a Colombo tea auction or a London tea auction and by exporters of tea  
   13.	   Appointment of Commissioner and other officers and servants  
   14.	   Power of Commissioner and other officers to inspect premises, &c  
   15.	   Regulations  
   16.	   Offences  
   17.	   Offences by bodies of persons  
   18.	   No prosecution without the sanction of the Commissioner  
   19.	   Compounding of offences  
   20.	   Delegation of powers and duties of the Commissioner  
   21.	   Suspension of certain provisions of the Tea Control Act, No. 51 of 1957  
   22.	   Interpretation