Sri Lanka Consolidated Acts

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Tobacco Tax Act (No. 8 of 1999)


TABLE OF PROVISIONS

           Long Title

   1.	   Short title  
   2.	   Imposition of tobacco tax  
   3.	   Tax to be payable by manufacturers of cigarettes, cigars, beedies cigarette substitutes or pipe tobacco  
   4.	   Manufacturer intending to export cigarettes, cigars, beedies cigarette substitutes or pipe tobacco to make declaration to the Commissioner General of Excise  
   5.	   Registration of manufacturers  
   6.	   Tobacco tax to be paid to the Commissioner General of Excise  
   7.	   Powers of inspection  
   8.	   imported tobacco leaf and tobacco products  
   9.	   Weights and weighing instruments to be kept in factories  
   10.	   Appeals  
   11.	   Dealing in improperly imported cigarettes be an offence  
   12.	   Dealing in illicitly manufactured or imported tobacco products be an offence  
   13.	   Non compliance with the provision of the Consumer Protection Act be an offence  
   14.	   Miscellaneous offences  
   15.	   Penalty  
   16.	   Evidence  
   17.	   Disbursement of forfeitures and penalties recovered under the Act  
   18.	   Payment to Excise Officers for special services and attendances  
   19.	   Delegation of powers to the Director-General of customs Director General of Excise  
   20.	   Protection of action  
   21.	   Regulations,  
   22.	   Repeal and savings  
   23.	   Sinhala text to prevail in case of inconsistency  
   24.	   Interpretation  


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