Finance Act 2002 · இயற்றப்பட்டவாறு · Part I · Imposition of Ports and Alrports Development Levy
4. Purchase of certain articles deemed to be imported for the purposes of this Act
கருத்துகள் மற்றும் உதவிஅதிகாரப்பூர்வ ஆங்கில மொழிபெயர்ப்பு. சிங்கள அல்லது தமிழ் உரையிலிருந்து வேறுபடும் இடங்களில் எந்த உரை மேலோங்கும் என்பதைச் சட்டமே குறிப்பிடுகிறது.
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 ;
2
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.