2. Amendment of section 2 of Act…

Section 2 of the Regional Infrastructure Development

Levy Act, No. 51 of 2006 (hereinafter referred to as the

“principal enactment”) as amended by Act, No. 47 of 2007

is hereby repealed and the following section substituted therefor:—

2. (1)

There shall be charged and levied at the point of import a levy called the

Regional Infrastructure Development Levy

(hereinafter referred to as “the Levy”) on any motor vehicle liable to the payment of Excise

Duty under the Excise (Special Provision) Act,

No. 13 of 1989, falling under the Harmonized

System Code Number specified in Column I of the Schedule hereto and having a cylinder capacity, seating capacity or weight as is specified in the corresponding entry in Column

II of that Schedule, an amount calculated at the rate specified in Column III of that

Schedule on the aggregate value comprising the customs value of such motor vehicle determined in terms of Schedule E of the

Customs Ordinance (Chapter 235) and all taxes, duties and levies charged thereon at the point of import.

“Imposition of the

Regional

Infrastructure

Development

Levy.

For the purpose of this section, the expression “motor vehicle” shall not include an auto trishaw.”.