Skip to content
As enacted

5. Minister may waive the Special Commodity Levy on certain commodities

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

(1)

Notwithstanding the provisions of section 2, the

Minister may, where he is of opinion that in view of the prevailing economic considerations that it is expedient so to do, by Order published in the Gazette waive for a period of time to be specified in such Order, the Special Commodity

Levy chargeable under section 2 in respect of any specified item.

(2)

During the period any Order published in terms of subsection (1) is in force, no other tax, duty, levy or cess or any other charge imposed in terms of any of the laws specified in the Schedule to this Act, shall be applicable in respect of the commodity items specified in any such Order.