Skip to content
srilawsby aturio
As enacted
Contents

Part VII · Imposition of Luxury Tax on Motor Vehicles

23. Interpretation

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

In this Part of this Act, unless the context otherwise requires–

“Commissioner General” means the Commissioner

General of Motor Trafic appointed under the

Motor Traffic Act (Chapter 203);

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

“specified motor vehicle” means any assembled or unassembled diesel motor vehicle of which the cylinder capacity exceeds 2,300 CC or a petrol motor vehicle of which the cylinder capacity exceeds 1,800 CC or an electric vehicle of which motor power of the engine exceeds 200 Kw, but shall not include a dual purpose petrol motor vehicle the cylinder capacity of which does not exceed 2,200 CC, dual purpose electric motor vehicle, a van, a single cab or a wagon.

Part VIII

Imposition of Vehicle Entitlement Levy

Read on from Part VIII

Part IX

Annual Company Registration Levy

Read on from Part IX

Part X

Debt Repayment Levy

Read on from Part X

Part XI

Carbon Tax

Read on from Part XI

Part XII

Cellular Tower Levy

Read on from Part XII

Part XIII

Imposition of Levy on Mobile Short Message Services

Read on from Part XIII

Part XIV

General

Read on from Part XIV

Schedules