4. Embarkation levy to be paid to Competent Authority by the operator

The embarkation levy collected in respect of a half-month period by the operator of an aircraft or ship from a person leaving Sri Lanka by that aircraft or ship as the case may be, shall be paid to the Competent Authority in the manner determined by the Competent Authority with the approval of the Deputy Secretary to the Treasury. Any dispute which may arise in respect of such payment as between the Competent Authority and the operator, shall be settled according to the applicable law.

In case of a dispute between the Competent

Where the embarkation levy due for any half-month period is not paid to the Competent Authority by the operator of the aircraft in question in accordance with the preceding provisions of this section, it shall be deemed to be in default and an interest calculated on the average rated prime lending rate in any given month, plus two per centum, shall be added to that amount, so however, that for each month of default, interest at the above rate shall be charged and recovered on the total amount in default.