21.
| (1) The Minister in charge of the subject of Finance may make regulations for the purpose of carrying out and giving effect to the provisions of this Act and for the prevention of the evasion of the tobacco tax imposed by this Act, and in respect of ail matters which are required by this Act to be prescribed. |
|
| (2) Without prejudice to the generality of the powers conferred by subsection (1) regulations made under that subsection may provide for the maintenance, at any factory at which any tobacco leaf is used, of a separate warehouse or room for the storage of cigarettes, cigars, beedies, cigarette substitutes or pipe tobacco manufactured from such tobacco leaf prior to the payment of the tobacco tax payable thereon and for the measures that may be taken by the Commissioner General of Excise to supervise or control the removal of such cigarettes, cigars, beedies. cigarette substitutes or pipe tobacco from such warehose or room prior to payment of the tobacco tax payable thereon, and the terms and conditions subject to which the exemption from the tobacco tax, payable on cigarettes, cigars, beedies, and pipe tobacco intended for export shall be granted under section 4. |
|
| (3) Every regulation made under this section shall be published in the Gazette and shall come into operation on the date of such publication or on such later dated as may be specified in the regulation. |
|
| (4) Every regulation shall as soon as convenient after its publication in the Gazette he brought before Parliament for approval. Any regulation which is not so approved shall be deemed to be rescinded as from the date of its disapproval but without prejudice to anything previously done thereunder. |
|
| (5) Notification of the date on which any regulation is deemed to be so rescinded shall be published in the Gazette. |
|
|
Sri Lanka Consolidated Acts