නිල පරිවර්තනයවෙනස් නොකළ පාඨය, Department of Government Printing වෙතින්
(1)
Any person who imported -
(a)
any motor vehicle referred to in paragraph (a)
of section 5 shall be liable to pay, within sixty days from the date of coming into operation of this Act, the due amount of tax in terms of the provisions of any Act referred to in
Schedule hereto, at the date of removing the vehicle from Sri Lanka Customs, with a surcharge of 10% of the total due amount of tax at the date of opening the letter of credit;
and
(b)
any motor vehicle propelled electrically referred to in paragraph (b) of section 5 shall be liable to pay, within sixty days from the date of coming into operation of this Act, the due amount of tax in terms of the provisions of any Act referred to in Schedule hereto, at the date of opening the letter of credit, with a surcharge of 10% of the total due amount of tax on the date of opening the letter of credit.
(2)
Upon the receipt of the payments referred to in subsection (1), the Director-General of Customs shall grant permission to remove such vehicle from the Sri Lanka
Customs.
(3)
The provisions of the Customs Ordinance
(Chapter 235) relating to the collection and recovery of any customs duty, shall, mutatis mutandis, apply for the collection and recovery of the tax under this Part.