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2. Person to whom this Act applies

Official English translation. The Sinhala text prevails. Open the official Sinhala text, official PDF on documents.gov.lk

(1)

The provisions of this Act shall apply to every person who—

(a)

imports of any article, other than any article comprised in the personal baggage of the passenger, into Sri Lanka, [“baggage” shall have the same meaning as in section 107A of the Customs

Ordinance (Chapter 235)]; or

(b)

carries on the business of manufacture of any article; or

(c)

carries on the business of providing a service of any description.

(2)

Every person referred to in subsection (1) shall, hereafter in this Act, be referred to as “person to whom this

Act applies”.