As enacted

Contents

2. Replacement of section 7 of Chapter 437

Official English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.

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(Chapter 437) (hereinafter referred to as the “principal enactment”) is hereby repealed and the following sections substituted therefor :—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.

(2)

In making the Order under subsection (1) the Minister shall determine the rate of the cess to be levied in respect of —

(a)

the import of—

(i)

raw natural rubber;

(ii)

synthetic rubber; and

(iii)

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

(b)

the export of—

(i)

raw natural rubber;

(ii)

dry rubber; and

(iii)

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;

(c)

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.

(3)

The amount imposed as cess under subsection (1) may be varied or rescinded by the Minister by Order published in the

Gazette.

(4)

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 Any Order not so approved shall be deemed to be rescinded as from the date of its disapproval but without prejudice to anything previously done thereunder.

(5)

Notification of the date on which any

Order is rescinded under subsection (4) shall be published in the Gazette.

(6)

The cess calculated and paid in terms of the aforesaid subsections shall be credited to the Fund established under section 2.

(7)

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.

(8)

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

(1)

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.

(2)

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

(3)

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.”.

Read on from s 3