5.
| (1) From and alter the date of commencement of this Act, a person shall not use any tobacco leaf in she manufacture of cigarettes, cigars, beedies, cigarette substitutes or pipe tobacco unless he has been registered by the Commissioner General of Excise as a manufacturer for the purposes of this Act. |
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| (2) Every application for registration as a manufacturer for the purposes of this Act-
| | (a) shall be made to the Commissioner General of Excise in such form as he may provide for the purpose ; | | |
| | (b) shall contain all such particulars as may be set out its such form with respect to the use or the proposed use of tobacco leaf in the manufacture of cigarettes, cigars, beedies, cigarette substitutes or pipe tobacco ; and | | |
| | (c) shall be accompanied by an application fee of the prescribed amount. | | |
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| (3) A person who is registered as a manufacturer for the purposes of this Act shall, whenever so required by the Commissioner General of Excise, furnish a return containing particulars as to the quantity of cigarettes, cigars, beedies, cigarette substitutes or pipe tobacco, as the case may be, being manufactured or estimated to be manufactured by the use of a specified quantity of tobacco leaf; and separate particulars shall be furnished in such return with respect to each class or description of cigarettes, cigars, beedies, cigarette substitutes or pipe tobacco manufactured by that manufacturer. |
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Sri Lanka Consolidated Acts