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srilawsby aturio
As enacted
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Contents

Part I · Imposition of Ports and Airports Development Levy

6. Purchase of certain articles deemed to be imported for the purpose of this Act

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

Where any article originating from outside Sri Lanka and imported into Sri Lanka is sold—

(a)

by the Director-General of Customs for the recovery of any customs duty, surcharge or other levy payable or deemed to be payable under the Customs

Ordinance or for any contravention of the provisions of the Customs Ordinance (Chapter 235);

(b)

by the Sri Lanka Ports Authority established by the

Sri Lanka Ports Authority Act, No. 51 of 1979, for the recovery of any dues under that Act; or

(c)

by the Commissioner-General of Inland Revenue, for any taxes administered by him, the purchaser of that article shall be deemed for the purposes of section 5 to be the person importing that article and the provisions of this Act shall accordingly apply to such purchaser.

Read on from s 7

Part II

Amendment of Part I of the Finance Act…

Read on from Part II