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As enacted

Part I · Embarkation Levy

9. Verification of correctness of information by the Competent Authority

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

(1)

For the purposes of verifying the correctness of any information furnished by an operator of an aircraft or ship in pursuance of this Act, or for the purpose of securing compliance with the provisions of this Act or of any regulation made thereunder, the Competent Authority may—

(a)

enter any premises in Sri Lanka used by such operator for the purposes of his business as a carrier of passengers by aircraft or ship ; and

(b)

inspect and take copies of any record of the—

(i)

passengers transported from Sri Lanka by any aircraft or ship of that operator ; and

(ii)

embarkation levy collected by such operator as is kept by that operator (whether in pursuance of this Act or otherwise) in relation to his business.

(2)

The Competent Authority or any person authorised by him in writing may, for the purpose of securing compliance with the provisions of this Act or of any regulations made thereunder, enter on board any aircraft or ship arriving in or departing from Sri Lanka and require the captain of that aircraft or ship to produce for inspection by the Competent Authority any document which contains information regarding the passengers to be transported by that aircraft or ship, as the case may be.

Part II

Tourism Development Levy

Part III

Repeal of the Embarkation Tax Act…

Part IV

General