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srilawsby aturio
As enacted
Contents

Part VIII · Finance

45. Levy of cess on imports of fossil fuel products

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

(1)

There shall be charged, levied and paid a cess on all fossil fuel products imported, calculated at such rate as may be determined by the Minister from time to time with the concurrence of the Minister in charge of the subject of

Finance, by Order published in the Gazette.

(2)

The amount imposed as a cess under subsection (1), may be varied or rescinded by a like Order.

(3)

Every Order made by the Minister under this section shall come into force on the date of it’s publication in the

Gazette and be brought before Parliament for approval within four months of the date of it’s publication .Any Order which is not so approved shall be deemed to be revoked as from the date of it’s disapproval, but without prejudice to the validity of anything previously done thereunder.

(4)

This section shall have effect as though if formed part of the Customs Ordinance (Chapter 235) and the provisions of that Ordinance shall apply accordingly.

(5)

The proceeds of the cess recovered under this section shall be paid monthly by the Director-General of Customs to the credit of the Energy Fund established by section 46 of this Act.

(6)

The cess levied under this section shall be in addition to any import duty or any other cess levied under any other written law.

Sri Lanka Sustainable Energy Authority

Read on from s 46

Part IX

Staff of the Authority

Read on from Part IX

Part X

General

Read on from Part X

Schedules