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As enacted
Contents

6. Penalty on failure to pay the Environment Conservation Levy

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

(1)

In the event of a failure on the part of any person liable to pay the Environment Conservation Levy imposed and collected in terms of section 2 and section 3, there shall be a penalty imposed on every such defaulter in such amount as is specified in the Schedule hereto.

(2)

Every person who fails to pay the Levy shall be deemed to be a defaulter in terms of the National

Environmental Act, No. 47 of 1980 and the provisions of such Act shall mutatis mutandis apply to the recovery of the amount in default.

(3)

The Central Environment Authority established under the National Environmental Act, No. 47 of 1980, shall take such steps are deemed appropriate in the circumstances to substantiate the facts relating to such default and the Central

Environment Authority shall thereupon recover the penalty and the amount in default and where necessary, shall instruct the Institution specified in an Order made under paragraph (a) of subsection (1) of section 3 or the Director-General of

Customs or the Director-General of Excise appointed for the purposes of Excise (Special Provisions) Act, No. 13 of 1989, as the case may be, to proceed to recover such penalty and the amount in default. The Central Environmental Authority may for this purpose from time to time, issue such instructions and guidelines as may be necessary.