2.
| (1) There shall be charged, levied and paid on every cigarette, cigar, beedi, cigarette substitute and every kilogram of pipe tobacco manufactured in Sri Lanka, a tax (hereinafter referred to as the ''tobacco tax") at such respective rates as may be fixed by the Minister by Order published in the Gazette. |
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| (2) The rate or rates of tobacco tax levied in respect of any article referred to in subsection (1) may be determined by reference to the class or description of that article and accordingly, different rates of tobacco tax may be determined in respect of different classes or descriptions of that article. |
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| (3) The rate of the tobacco tax charged respectively on cigarettes, cigars, beedies, cigarette substitutes and pipe tobacco or any class or description thereof may from time to time be varied by the Minister in charge of the subject of Finance by Order published in the Gazette. |
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| (4) Every Order under subsection (1) or subsection (3) shall come into force on the date of its publication in the Gazette or on such later date as may be specified in the Order, and shall be brought before Parliament for approval as soon as may be convenient. |
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| (5) Any Order under subsection (1) or subsection (3) which Parliament refuses to approve shall with effect from the date of such refusal, be deemed to be revoked but without prejudice to the validity of anything done thereunder. Notification of the date on which any such Order is deemed to be revoked shall be published in the Gazette. |
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| (6) For the purposes of this Act, the cigarettes, cigars, beedies, cigarette substitutes and pipe tobacco, removed from any factory shall he presumed to be cigarettes, cigars, beedies, cigarette substitutes and pipe tobacco, manufactured at such factory. |
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Sri Lanka Consolidated Acts