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srilawsby aturio
As enacted
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3. Manner of collection, administration and recovery of Environment Conservation Levy

Official English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.

(1)

The Environment Conservation Levy, imposed under section 2, shall, notwithstanding anything to the contrary in this Act—

(a)

in the case of an item owned by a consumer, be collected through an institution specified by an

Order published in the Gazette by the Minister in charge of the subject of Finance in consultation with the Minister in charge of subject of Environment;

(b)

in the case of an importer, be collected on every specified item imported by such importer, by the

Director-General of Customs, in accordance with the provisions of the Customs Ordinance

(Chapter 235);

(c)

in the case of a domestic manufacturer, be collected on every specified item manufactured by such manufacturer, by the Director-General of Excise appointed for the purposes of the Excise (Special

Provisions) Act, No. 13 of 1989, in accordance with the provisions of that Act; and

(d)

in the case of a specified service, be collected on every specified service provided by a service provider, by the Director-General of Excise appointed for the purposes of Excise (Special

Provisions) Act, No. 13 of 1989, in accordance with the provisions of that Act.

(2)

The Environment Conservation Levy collected in terms of paragraphs (b), (c) and (d) of subsection (1), shall be collected, administered and recovered by the Director-General of Customs or Director-General of Excise appointed for the purposes of the Excise (Special Provisions) Act, No. 13 of 1989, in accordance with the provisions of the Customs

Ordinance (Chapter 235) or Excise (Special Provisions) Act,

No. 13 of 1989, as the case may be.

Read on from s 4

Schedules