Act of Parliament · As enacted
Betting and Gaming Levy (Amendment) Act 2003
Official English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.
Official translationFrom Department of Government Printing, unchanged
s 1Short title
This Act may be cited as the Betting and Gaming
Levy (Amendment) Act, No. 23 of 2003.
s 2Amendment of section 7 of Act No. 40 of 1988
Section 7 of the Betting and Gaming Levy Act, No.
40 of 1988 (hereinafter referred to as the “principal enactment”) is hereby amended in the definition of the expression “gaming” by the substitution for the words “Vingt-et-um or wheel of fortune in any premises to which individuals have access-” of the words “Vingt-et-um, rudjino or wheel of fortune in any premises to which individuals have access ”.
s 3Amendment of the Schedule to the principal enactment
The Schedule to the principal enactment as last amended by Act, No. 11 of 2002 is hereby further amended as follows :—
in Part I of that Schedule by the substitution for the words “Five hundred thousand rupees.”, of the words
“Thirty thousand rupees.”; and
by the repeal of Part II of that Schedule and the substitution therefor of the following :—
“PART II
The amount of levy payable by a person, for every year specified in Column I hereto, shall be equivalent to the amount specified in the corresponding entry in Column II hereto—
Act,No. 23 of 2003
for carrying on the business of gaming—
Column I
Column II
Year
Amount of Levy
For every year commencing
One million rupees ;
on or after April 1, 1988 but prior to April 1, 2001
For the year commencing
Twenty-five million on or after April 1, 2001
rupees.
but prior to April 1,
2002
for carrying on the business of gaming (other than for playing rudjino)—
For every year commencing Twelve million on or after April 1, 2002
rupees ;
for carrying on the business of only playing rudjino—.
For every year commencing
Five hundred on or after April 1, 2002
thousand rupees.”.
s 4Refund
Where any person liable to pay the levy under the principal enactment for the year commencing on or after April 1, 2002, pays such levy to the Commissioner-General prior to the date of commencement of this Act, such person shall be entitled to a refund of the sum paid in excess of the levy specified under this Act, on an application made to the
Commissioner-General in that behalf.
s 5Indemnity
Where any person who being liable to pay the levy under the principal enactment, for the year commencing on or after April 1, 2002 who is on the date of commencement of this Act is in default of the payment of such levy, such person shall be deemed not to have contravened the provisions of the said Act, if such person pays the amount of the levy due as provided under this Act within thirty days from the date of commencement of this Act.
Act, No. 23 of 2003
s 6Retrospective effect
The amendment made to the principal enactment by this Act, shall be deemed for all purposes to have come into force on April 1, 2002.
s 7Sinhala text to prevail in case of inconsistency
In the event of any inconsistency between the Sinhala and the Tamil texts of this Act, the Sinhala text shall prevail.
Act,No. 23 of 2003