அதிகாரப்பூர்வ மொழிபெயர்ப்புDepartment of Government Printing-இலிருந்து, மாற்றமின்றி
(1)
The tax payable under section 19 on any specified motor vehicle imported into Sri Lanka prior to the date prescribed under section 19, or assembled in Sri Lanka shall be paid by the registered owner of such vehicle to the
Commissioner-General at the time of issuing the first
Certificate of Registration in respect of such vehicle.
(2)
The Commissioner-General shall remit the tax collected under subsection (1) to the Consolidated fund.