Finance Act 2003 · As enacted · Part III · Repeal of the Embarkation Tax Act…
15. Transitional provisions
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
All persons in possession of airline tickets or tickets in relation to passage by ship, purchased prior to
September 1, 2003, where the travel on such ticket takes place after September 1, 2003, and on which the embarkation levy specified under section 2 had not been collected shall be required to pay the amount due as embarkation levy under this Act, to an officer authorised in writing by the Competent
Authority at the airport or port of departure as the case may be. An endorsement that the embarkation levy has been duly paid shall be made on the ticket by an officer authorised in writing by the Competent Authority.
Any person who refuses to pay the embarkation levy when requested to do so in terms of subsection (1), shall not be permitted to board the aircraft or ship, as the case may be.
An officer authorised in writing by the Competent
Authority who fails to collect the embarkation levy in terms of subsection (1) shall be liable to a fine of rupees five hundred in respect of each ticket in relation to which the levy had not been collected.
The amount collected as embarkation levy under this section, shall be paid to the Competent Authority daily, by the officer authorised in writing by the Competent
Authority. The Competent Authority shall credit such amount to the Consolidated Fund. A return containing the information in relation to such levy shall be sent weekly to the Deputy
Secretary to the Treasury.
Part IV