Excise (Amendment) Act 2018

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 Excise (Amendment)

Act, No. 26 of 2018.

s 2Amendment of section 30 of the Excise Ordinance (Chapter 52)

Section 30 of the Excise Ordinance (Chapter 52)

(hereinafter referred to as the “principal enactment”) is hereby amended as follows:—

(1)

in subsection (1) by the substitution for the words

“Every person who manufactures or sells any excisable article under a licence” of the words

“Every person who imports, exports, transports, manufactures, sells, possess or stores any excisable article under a licence, permit or pass;

(2)

in the marginal note to that section for the words

“certain licensees” of the words “holder of a licence, permit or pass”.

s 3Amendment of section 32 of the principal enactment

Section 32 of the principal enactment is hereby amended by the insertion immediately after paragraph (j) of the following new paragraphs:—

“(ja)

prescribing the types of security features to be affixed on any excisable article when such excisable article is imported, exported, transported, manufactured, sold, possessed or stored;

(jb)

levying charges for issuing of the security features referred to in paragraph (ja) to be affixed on any excisable article when such excisable article is imported, exported, transported, manufactured, sold, possessed or stored;”.

s 4Sinhala text to prevail in case of any inconsistency

In the event of any inconsistency between the Sinhala and Tamil texts of this Act, the Sinhala text shall prevail.