ACT, No. 26 of 2008

26of2008.pdf
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PARLIAMENT OF THE DEMOCRATIC
SOCIALIST REPUBLIC OF
SRI LANKA
—————————
ENVIRONMENT CONSERVATION LEVY
ACT, NO. 26 OF 2008
—————————
[Certified on 06th June, 2008]
Printed on the Order of Government
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Published as a Supplement to Part II of the Gazette of the Democratic
Socialist Republic of Sri Lanka of June 06, 2008
PRINTEDATTHEDEPARTMENTOFGOVERNMENTPRINTING,SRILANKA
TOBEPURCHASEDATTHEGOVERNMENTPUBLICATIONSBUREAU,COLOMBO5
Price : Rs. 7.00 Postage : Rs. 5.00

Environment Conservation Levy 1
Act, No. 26 of 2008
[Certified on 06th June, 2008]
L. D.—O. 6/2008
AN ACT TO PROVIDE FOR THE IMPOSITION OF AN ENVIRONMENT
CONSERVATIONLEVYON SPECIFIEDITEMSOWNED BY CONSUMERS,ON
SPECIFIED ITEMS IMPORTED INTOORMANUFACTUREDIN SRI LANKAOR
SPECIFIED SERVICES PROVIDED IN SRI LANKA, WHICH ARE LIKELY TO
HAVE AHARMFULIMPACT ON THEENVIRONMENT; TO PROVIDE FORTHE
COLLECTION AND RECOVERY OF SUCH LEVY; AND TO PROVIDE FOR
MATTERS CONNECTEDTHEREWITHORINCIDENTALTHERETO.
Be it enacted by the Parliament of the Democratic Socialist
Republic of Sri Lanka as follows:—
1. This Act may be cited as the Environment Short title.
Conservation Levy Act, No. 26 of 2008.
2. (1) From and after the date of the coming into operation Imposition of
of this Act, there shall be imposed a levy to be called the Environment
Conservation
"Environment Conservation Levy". The Environment
Levy.
Conservation Levy shall be imposed on—
(a) a specified item owned by a consumer;
(b) specified items imported into or manufactured in
Sri Lanka; or
(c) specified services provided within Sri Lanka,
at such rate as shall be as specified by the Minister in
charge of the subject of Finance in consultation with the
Minister in charge of the subject of Environment, by Order
published in Gazette, calculated on an ad valorem or specific
basis.
(2) The Order made under subsection (1) may also specify
the items on which and the categories in respect of which
such Levy may be imposed.
2 Environment Conservation Levy
Act, No. 26 of 2008
Manner of 3. (1) The Environment Conservation Levy, imposed
collection,
administration under section 2, shall, notwithstanding anything to the
and recovery contrary in this Act—
of
Environment
Conservation (a) in the case of an item owned by a consumer, be
Levy. 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,
No. 13 of 1989, as the case may be.
Environment Conservation Levy 3
Act, No. 26 of 2008
4. The Institution specified in an Order made under Environment
Conservation
paragraph (a) of subsection (1) of section 3, the Director- Levy to be
General of Customs and the Director-General of Excise remitted to the
appointed for the purposes of Excise (Special Provisions) Consolidated
Fund.
Act, No. 13 of 1989, shall remit all sums so collected as
Environment Conservation Levy in terms of this Act, to the
"Environment Conservation Levy Account" of the
Consolidated Fund.
5. Every Order made in terms of section 2 by the Minister Order to be
placed before
shall—
Parliament &c,.
(a) be in operation immediately upon the Minister
affixing his signature thereto;
(b) be published in the Gazette as soon as convenient;
(c) be approved by Resolution of Parliament as soon
as convenient thereafter ; and
(d) if not approved by Parliament, be deemed to be
rescinded with effect from the date of such
Resolution, without prejudice to anything
previously done thereunder.
6. (1) In the event of a failure on the part of any person Penalty on
failure to pay
liable to pay the Environment Conservation Levy imposed
the
and collected in terms of section 2 and section 3, there shall Environment
be a penalty imposed on every such defaulter in such amount Conservation
Levy.
as is specified in the Schedule hereto.
(2) Every person who fails to pay the Levy shall be
deemed to be a defaulter in terms of the National
Environmental Act, No. 47 of 1980 and the provisions of
such Act shall mutatis mutandis apply to the recovery of the
amount in default.

4 Environment Conservation Levy
Act, No. 26 of 2008
(3) The Central Environment Authority established under
the National Environmental Act, No. 47 of 1980, shall take
such steps are deemed appropriate in the circumstances to
substantiate the facts relating to such default and the Central
Environment Authority shall thereupon recover the penalty
and the amount in default and where necessary, shall instruct
the Institution specified in an Order made under paragraph
(a) of subsection (1) of section 3 or the Director-General of
Customs or the Director-General of Excise appointed for the
purposes of Excise (Special Provisions) Act, No. 13 of 1989,
as the case may be, to proceed to recover such penalty and
the amount in default. The Central Environmental Authority
may for this purpose from time to time, issue such instructions
and guidelines as may be necessary.
Sinhala text 7. In the case of an inconsistency between the Sinhala
to prevail in and Tamil texts of this Act, the Sinhala text shall prevail.
case of
inconsistency.
SCHEDULE
(Section 7)
Column I Column II
Persons liable to pay the Levy Penalty to be paid
1. Consumer who owns a Not less than rupees five hundred
specified item and not more than rupees two
thousand
2. Importer Not less than rupees five
thousand and not more than
rupees ten thousand
3. Domestic Manufacturer Not less than rupees five
thousand and not more than
rupees ten thousand
4. Service Provider Not less than rupees five
(within Sri Lanka) thousand and not more than
rupees ten thousand

Environment Conservation Levy 5
Act, No. 26 of 2008
Annual subscription of English Bills and Acts of the Parliament Rs. 885 (Local), Rs. 1,180
(Foreign), Payable to the SUPERINTENDENT, GOVERNMENT PUBLICATIONS BUREAU, DEPARTMENT OF
GOVERNMENT INFORMATION, NO. 163, KIRULAPONA MAWATHA, POLHENGODA, COLOMBO 05 before 15th
December each year in respect of the year following.
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