Tobacco Tax (Amendment) Act 2004

This Act may be cited as the Tobacco Tax

(Amendment) Act, No. 9 of 2004.

The Tobacco Tax Act, No. 8 of 1999 (hereinafter referred to as the “principal enactment”) is hereby amended in the principal enactment as follows :—

by the repeal of the expression “cigarette substitute”, wherever that expression occurs in such enactment ; and

by the substitution for the words “tobacco leaf”, wherever that words occur in such enactment of the words “tobacco leaf or beedi tobacco”.

The following new section is hereby inserted immediately after section 5, and shall have the effect as section 5A of the principal enactment:—

5A. (1) No person, shall import beedi tobacco, unless he is a holder of a licence issued on that behalf, by the Commissioner General of Excise.

Every application for a licence to import beedi tobacco—

shall be made to the Commissioner-General of Excise in such form as may be prescribed ;

shall be accompanied by an application fee of the prescribed amount.

Every person holding a licence for the importation of beedi tobacco shall whenever so required by the Commissioner-General of

Section 7 of the principal enactment is hereby repealed and the following section is substituted therefor :—

7. (1) The Commissioner-General of Excise or any officer of the Excise Department of a rank not below that of Inspector or any officer of the Customs Department of a rank not below that of Superintendant or any police officer not below the rank of a Sub-Inspector of Police—

may on the authority of a warrant issued by a Magistrate, upon information obtained and after such inquiry as he thinks necessary having reason to believe that an offence under this Act has been or is likely to be committed ;

may without a warrant, whenever an offence under this Act is being or likely to be, committed, in case where a search warrant cannot be obtained without affording the offender an opportunity of escape or of concealing evidence of the offence being or likely to be committed, after recording the grounds of his belief, take such steps as may be necessary to—

stop and search any person suspected of committing an offence under this

stop and search any boat, vessel, vehicle or container in which any tobacco leaf, cigarettes, cigars, beedis, beedi tobacco or pipe tobacco or any contraband under this Act is being carried or transported or suspected to be carried or transported ;

open and examine any package, parcel or container found with such person or carried in such boat, vessel, vehicle or container ; or

enter and inspect any factory or premises in which any tobacco leaf, cigarettes, cigars, beedis, beedi tobacco or pipe tobacco is being kept or stored or suspected to be kept or stored, for the purpose of ascertaining whether an offence under this Act has been or is being committed or for the purpose of ascertaining the quantity of the tobacco leaf, cigarettes, cigars, beedis, beedi tobacco or pipe tobacco which are or is in such boat, vessel, vehicle, container factory or premises or of ascertaining whether or not the tobacco tax, any duty payable in terms of the Excise (Special Provisions) Act,

Any officer referred to in subsection (1)

seize any contraband in possession of such person, carried or transported in any such boat, vessel, vehicle or container, or kept or stored in such factory or premises ;

seize any document in the possession of any such person, carried in any such boat, vessel, vehicle or container or kept or stored in any factory or premises, which may be produced as evidence of such offence ;

arrest and detain any person for committing an offence under this Act, if such person is in possession of contraband or if he is in control of any boat, vessel, vehicle or container used in the commission of an offence under this Act ;

seize any boat, vessel, vehicle, container or any other article or equipment which appears to such officer to have been or being used in the commission of the offence or which may be produced as evidence of such offence.

Every officer referred to in subsection (1), shall be deemed to be a Peace Officer, within the meaning and for the purposes of the Code of Criminal Procedure Act, No. 15 of 1979.

Every person who resists or obstructs an officer referred to in subsections (1) and (2), in the exercise by such officer of the powers conferred on him by those subsections, shall be guilty of an offence under this Act.

Section 12 of the principal enactment is hereby amended by the substitution for the words “beedis, cigarette substitute or pipe tobacco” of the words “beedis, beedi tobacco or pipe tobacco”.

Section 13 of the principal enactment is hereby amended by the substitution for the words “beedis, cigarette substitute or pipe tobacco” of the words “beedis, beedi tobacco or pipe tobacco”.

Section 15 of the principal enactment is hereby amended as follows :–

in subsection (2) of that section by the substitution for the words “beedis, cigarette substitute or pipe tobacco” of the words “beedis, beedi tobacco or pipe tobacco”;

Section 17 of the principal enactment is hereby amended by the repeal of paragraph (b) of that section and substitution therefor of the following paragraph :–

“(b)

the proceeds of sale of the articles and vehicles forfeited under subsection (2) of section 15

excluding the sale of any tobacco leaf, cigarettes, cigars, beedis, beedi tobacco or pipe tobacco.”.

Section 24 of the principal enactment is hereby amended by the insertion immediately after the definition of the expression “beedi”, of the following new definition :–

“ “beedi tobacco” means tobacco used for manufacturing beedi;”.

In the event of any inconsistency between the

Sinhala and Tamil texts of this Act, the Sinhala text shall prevail.