නිල පරිවර්තනයවෙනස් නොකළ පාඨය, Department of Government Printing වෙතින්
(1)
The tax payable under section 19 on any specified motor vehicle imported into Sri Lanka on or after the date prescribed under section19, shall be paid to the
Director-General of Customs, by the person importing such vehicle, at the time of removing the vehicle from Sri Lanka customs, together with the import duties payable in respect of such vehicle in terms of any written law.
(2)
The provisions of the Customs Ordinance (Chapter
235) applicable for the collection and recovery of any
Customs Duty, shall, mutatis mutandis, apply for the collection and recovery of the tax under this section.