Tobacco Tax Act 1999 · As enacted
16. Evidence
Official English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.
Official translationFrom Department of Government Printing, unchanged
For the purposes of this Act, any tobacco leaf, cigarettes, cigars, beedies, cigarette substitutes or pipe tobacco on which no customes duty or excise duty has been paid shall be presumed to be Sri Lanka tobacco leaf or cigarettes, cigars, beedies, cigarette substitutes or pipe tobacco manufactured in Sri Lanka until the contrary is proved.
Where in any prosecution instituted under this Act, a question arises as to whether any substance or article is tobacco leaf, a cigarette, cigar, beedi, cigarette substitute or pipe tobacco, a certificate under the hand of the Government
Analyst or a tobacco officer of the Department of Agriculture or an Excise Officer of sufficient experience, to the effect that the substance or article described in the certificate is tobacco leaf, cigarette, cigar, beedi, cigarette substitute or pipe tobacco, as the case may be, shall be admissible in evidence and shall be prima facie proof of the facts stated therein.