15.
| (1) Every person guilty of an offence under this Act shall on conviction after summary trial before a Magistrate be liable to a fine not exceeding one million rupees or to imprisonment of either description for a term not exceeding five years. |
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| (2) The court which convicts any person of any offence under this Act committed in respect of any tobacco leaf, cigarettes, cigars, beedies, cigarette substitute or pipe tobacco, may in addition to any other punishment which it may impose, make order declaring that such tobacco leaf, cigarettes, cigars, beedies, cigarette substitutes or pipe tobacco and any vehicle or article used in or in connection with the commission of that offence shall be forfeited to the State. |
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| (3) An order made under subsection (2) shall take effect-
| | (a) where an appeal has been preferred to a High Court established under Article 154P of the Constitution against the order of forfeiture, upon the final determination of such appeal confirming or upholding the order of forfeiture; | | |
| | (b) where an appeal has not been preferred to a High Court established under Article 154P of the Constitution against the order of forfeiture within the period allowed therefor, after the expiration of that period . | | |
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| (4) Where a person convicted of an offence under this Act has been registered as a manufacturer for the purposes of this Act, the court may in addition to any other punishment hereinbefore provided make order cancelling the registration of that person as a manufacturer: Provided, however, that any such person may again be registered as a manufacturer by the Commissioner General of Excise if he thinks fit so to do in his discretion. |
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| (5) Where an offence under this Act is committed by a body corporate, every person, who at the time of the commission of the offence was a director, general manager, secretary or other similar officer of that body corporate shall be deemed to be guilty of that offence, unless he proves that the offence was committed without his knowledge and that he exercised all due diligence to prevent the commission of such offence. |
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| (6) Any officer of the Excise Department, of a rank not below that of Commissioner of Excise may, with the written approvals of the Secretary to the Ministry of the Minister and the Commissioner General of Excise compound any offence under this Act for a sum of money equal to not less than one fifth of the maximum fine imposable for such offence. |
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| (7) The Commissioner-General of Excise shall take possession of any tobacco leaf, cigarettes, cigars, beedies, cigarette substitutes or pipe tobacco forfeited to the State by an order made under subsection (2), and shall cause the same to be sold by public auction and the proceeds of sales disposed of as provided for in section 17. |
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Sri Lanka Consolidated Acts