Act of Parliament · As enacted
Rubber Replanting Subsidy (Amendment) Act 2006
Official English translation. The Sinhala text prevails. Open the official Sinhala text, official PDF on documents.gov.lk
Official translationFrom Department of Government Printing, unchanged
s 1Short title
This Act may be cited as the Rubber Replanting
Subsidy (Amendment) Act, No. 20 of 2006.
s 2Replacement of section 7 of Chapter 437
Section 7 of the Rubber Replanting Subsidy Act
(Chapter 437) (hereinafter referred to as the “principal enactment”) is hereby repealed and the following sections substituted therefor :—
7. (1) There shall be charged and levied a cess, at such rate as the Minister shall determine by Order published in the Gazette, taking into consideration the conditions prevailing in relation to the rubber industry as a whole. The cess so determined shall be payable in respect of the identified rubber products, in the manner and at the respective times hereinafter set out.
In making the Order under subsection (1) the Minister shall determine the rate of the cess to be levied in respect of —
the import of—
raw natural rubber;
synthetic rubber; and
rubber based products, calculated on the value of such product or the percentage of the rubber content of such product as the case may be and the cess so calculated shall be payable at the point of import;
“Levy of Cess.
Act, No. 20 of 2006
the export of—
raw natural rubber;
dry rubber; and
rubber based products manufactured for export, calculated on the percentage of the rubber content of such product and the cess so calculated shall be payable at the point of purchase of the raw rubber by the manufacturer of the rubber product or at point of export, as the case may be;
the manufacture of rubber based products manufactured for domestic consumption, calculated on the percentage of the rubber content of such product and the cess so calculated shall be payable at the point of purchase within the country.
The amount imposed as cess under subsection (1) may be varied or rescinded by the Minister by Order published in the
Gazette.
An Order made under subsection (1)
or subsection (3) shall be in operation as from the date of publication of such Order in the
Gazette. Every Order shall before the expiry of four months from the date of publication in the Gazette, be placed before Parliament for its approval. Any Order not so approved shall be deemed to be rescinded as from the date of its disapproval but without prejudice to anything previously done thereunder.
Notification of the date on which any
Order is rescinded under subsection (4) shall be published in the Gazette.
The cess calculated and paid in terms of the aforesaid subsections shall be credited to the Fund established under section 2.
The total amount of the levy collected in terms of this section, shall be utilised in consultation with the Sri Lanka Rubber
Research Institute and the Sri Lanka Industrial
Development Board established under the
Industrial Development Board of Ceylon
Act, No. 36 of 1969, for the development of rubber based small and medium scale local enterprises and for the cultivation of rubber.
For the avoidance of doubt it is hereby stated that all items of rubber to which the provisions of this section apply, may be identified in relation to the relevant H. S. Code
No. under which they are classified in Customs
Notification (RPO) No. 91/11 published in
Gazette Extraordinary No. 682/16 of October 1, 1991 or any other Code No. which may be substituted therefore and shall be in force at any future date.
7A.
Refund of
Any person may make an application to the Director-General of the
Rubber development Department for a refund of any cess paid by him in excess.
cess.
The Director-General of the Rubber
Development Department may submit the application to the Rubber Replanting
Advisory Board, requesting the Board to make a recommendation as to whether such refund could be made.
excess of the
Act, No. 20 of 2006
On the recommendations of the
Rubber Replanting Advisory Board made on the basis of criteria as determined, the Minister may Order the refund of the amount as is required to be refunded by the Rubber
Development Department to such person under this Act in the manner as may be prescribed.”.
s 3Amendment of section 8 of the principal enactment
Section 8 of the principal enactment is hereby amended in subsection (1) of that section by the insertion immediately after paragraph (a) thereof, of the following new paragraphs :—
“(aa)
establish a scheme for the registration of exporters and importers of raw natural rubber and rubber based products and for the manufacturers of rubber based products ;
(aaa)
the manner and mode in which the content of rubber present in rubber and rubber based products and the actual percentage thereof, should be declared; ”.
s 4Insertion of new section 10A in the principal enactment
The following new section is hereby inserted immediately after section 10 of the principal enactment and shall have effect as section 10A of that enactment :—
10A. Every person who contravenes or fails to comply with the provisions of this Act or any regulation made thereunder shall on conviction after summary trial by a Magistrate be liable to imprisonment of either description for a term not exceeding one year or to a fine not exceeding one hundred thousand rupees, or to both such fine and imprisonment.”.
s 5Amendment of section 13 of the principal enactment
Section 13 of the principal enactment is hereby amended by the repeal therefrom of the definition of the expression “raw natural rubber”.
“Offences.
s 6Gazette Notification to be rescinded
The Order made under subsection (1) of section 14 of the Export Development Act, No. 40 of 1979 and published in Gazette Extraordinary No. 1362 of October 15, 2004, is hereby rescinded.
s 7Sinhala text to prevail in case of inconsistency
In the event of any inconsistency between the Sinhala and Tamil texts of this Act, the Sinhala text shall prevail.
Act, No. 20 of 2006