Finance Act 2002 · පනවන ලද පරිදි · Part I · Imposition of Ports and Alrports Development Levy
4. Purchase of certain articles deemed to be imported for the purposes of this Act
ප්රතිචාර සහ සහායනිල ඉංග්රීසි පරිවර්තනය. එය සිංහල හෝ දෙමළ පාඨයට වඩා වෙනස් නම් බලපවත්වන පාඨය කුමක්දැයි පනතේම සඳහන් වේ.
Where any article originating from outside Sri Lanka and imported into Sri Lanka is sold—
article
“article” means any goods, materials, any agricultural or horticultural products or merchandise but does not include diamonds, gems, gold, jewellery and electronic items imported for the purpose of processing and re-export.
by the Director-General of Customs for the recovery of any customs duty, surcharge or other levy payable or deemed to be payable under the Customs
Ordinance or for any contravention of the provisions of the Customs Ordinance ;
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Finance Act, No. 11 af 2002
by the Sri Lanka Ports Authority established by the
Sri Lanka Ports Authority Act, No. 51 of 1979, for the recovery of any dues under that Act ; or
by the Commissioner-General of Inland Revenue, for any taxes administered by him, the purchaser of that article shall be deemed for the purposes of section 3 to be the person importing that article and the provisions of this Act shall apply to him accordingly.