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As enacted

Part III · Exemption of Certain Persons from the Application of the Imports and Exports (Control) Act…

7. Interpretation

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

In this Part unless the context otherwise requires -

“Director-General of Customs” means, the Director-General of Customs appointed under section 2 of the Customs Ordinance (Chapter 235);

“electrically propelled vehicle” means, any motor vehicle with only electric motor for propulsion;

“motor vehicle” means –

(a)

any mechanically or electrically, or solar energy propelled vehicle or vehicle propelled by liquid petroleum gas or vehicle propelled by alternative fuel including a tractor or trailer which is intended or adapted for use on roads but does not include a road-roller;

(b)

any mechanically or electrically or solar energy propelled vehicle, or vehicle propelled by liquid petroleum gas or vehicle propelled for alternative fuel or intended for use on land in connection with an agricultural or constructional purpose such as leveling, dredging, earthmoving, forestry or any similar operation but does not include a road-roller; and

“tax” includes any tax, penalty, surcharge, levy, duty, charge for or contribution payable or levied under the Acts referred to in Schedule in relation to import of a motor vehicle.