Protection of Government Revenue (Special Provisions) Act 2006

This Act may be cited as the Protection of

Government Revenue (Special Provisions) Act, No. 1 of 2006.

Notwithstanding anything to the contrary in any law specified in Part I of the Schedule hereto, an Order made by the appropriate Minister under any such law, shall come into force from the date on which the Minister has affixed his signature on such Order.

Notwithstanding anything to the contrary contained in any of the laws specified in Part II of the Schedule hereto, for the purpose of levying or charging any tax, duty, surcharge, levy or other charge on the importation or exportation of goods into or from Sri Lanka, the date of importation or exportation, as the case may be, shall be the date of delivery to the Director-General of Customs, of the bill of entry relating to the goods on which such tax, duty, surcharge, levy or other charge is levied or charged.

The provisions of this Act shall be deemed to have come into force on January 01, 2004 and any Order made by the Minister under any such law on and after January 01,

2004, shall be deemed to have been in force and come into effect from the date on which the Minister affixed his signature on such Order.

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In the event of any inconsistency between the Sinhala and Tamil texts of this Act, the Sinhala text shall prevail.