15. tO Inger tiun. of new 7 section 12a in the ‘ princ!pal enactment
ප්රතිචාර සහ සහායනිල ඉංග්රීසි පරිවර්තනය. එය සිංහල හෝ දෙමළ පාඨයට වඩා වෙනස් නම් බලපවත්වන පාඨය කුමක්දැයි පනතේම සඳහන් වේ.
The following new section. is hereby inserted immediately after section 12 of the principal enactment and shall have effect as section 12a of that enactment :—
“Penalty for
12a.
a of
Notwithstanding anythin.
in default.”
g anything
“
the defaulter shall, in addition — to. such duty in default, pay as a penalty—
a sum equivalent to ten per centum of the amount in default ; and
where any emount in default is not paid before the end of the month succeeding the month in which the duty is due, a further sum equivalent to two per centum of the amount in default in respect of each period ending on the last day of each.
succeeding month or part of such period during which it is in default :
Provided however, that the total amount payable as penalty under this subsection shall in no case exceed fifty per centum of the duty in default and any such amount may be waived or reduced if the Director-General is satisfied that by reason of any special circumstances in which the default occurred a waiver or reduction of such amount would be just and equitable.
Where upon the final determination -
of an appeal under section 10 any duty in default to which any sum or sums under subsection (1) has or have been added is reduced then such sum or sums shall be ealulated on the duty as so reduced.”
this Act where any excise duty is in default °
coed a!
Insertion:
of Pew...
10
‘Bxdise™ Special Provisions). (Ariendment)
‘16. ‘The following new: section is hereby inserted ymmediately after sectior. 13-of the principal . enactment and shall have effect as section 13a of the principal enact-section: 134 in the principal enactment.
ment :—
“ Deduction by -
manufacturers egisterea under this
Act,