Environment Conservation Levy Act 2008 · இயற்றப்பட்டவாறு
3. Manner of collection, administration and recovery of Environment Conservation Levy
அதிகாரப்பூர்வ ஆங்கில மொழிபெயர்ப்பு. சிங்கள அல்லது தமிழ் உரையிலிருந்து வேறுபடும் இடங்களில் எந்த உரை மேலோங்கும் என்பதைச் சட்டமே குறிப்பிடுகிறது.
அதிகாரப்பூர்வ மொழிபெயர்ப்புDepartment of Government Printing-இலிருந்து, மாற்றமின்றி
(1)
The Environment Conservation Levy, imposed under section 2, shall, notwithstanding anything to the contrary in this Act—
(a)
in the case of an item owned by a consumer, be collected through an institution specified by an
Order published in the Gazette by the Minister in charge of the subject of Finance in consultation with the Minister in charge of subject of Environment;
(b)
in the case of an importer, be collected on every specified item imported by such importer, by the
Director-General of Customs, in accordance with the provisions of the Customs Ordinance
(Chapter 235);
(c)
in the case of a domestic manufacturer, be collected on every specified item manufactured by such manufacturer, by the Director-General of Excise appointed for the purposes of the Excise (Special
Provisions) Act, No. 13 of 1989, in accordance with the provisions of that Act; and
(d)
in the case of a specified service, be collected on every specified service provided by a service provider, by the Director-General of Excise appointed for the purposes of Excise (Special
Provisions) Act, No. 13 of 1989, in accordance with the provisions of that Act.
(2)
The Environment Conservation Levy collected in terms of paragraphs (b), (c) and (d) of subsection (1), shall be collected, administered and recovered by the Director-General of Customs or Director-General of Excise appointed for the purposes of the Excise (Special Provisions) Act, No. 13 of 1989, in accordance with the provisions of the Customs
Ordinance (Chapter 235) or Excise (Special Provisions) Act,