Tobacco Tax (Amendment) Law

Tobacco Tax (Amendment) Law A LAW TO AMEND THE TOBACCO TAX ACT. BE it enacted by the National State Assembly of the Republic of Sri Lanka as follows: – Short title. 1. This Law may be cited as the Tobacco Tax (Amendment) Law, No. 40 of 1973. Replacement of long title to Chapter 245. 2. The Tobacco Tax Act, hereinafter referred to as the ” principal enactment “, is hereby amended by the substitution, for the long title to that enactment , of the following new long title: – ” A Law to impose a Tax on Ceylon Tobacco leaf intended to be used in the manufacture of cigarettes or pipe tobacco and to grant refunds of such tax to manufacturers of such cigarettes or pipe tobacco exported out of the Island.”. Insertion of new sections 3a and 3b in the principal enactment. 3. The following new sections are hereby inserted immediately after section 3 of the principal enactment and shall have effect as sections 3A and 3B of that enactment: – ” Refund of tobacco tax in cases of export of cigarettes or pipe tobacco. 3A. Where any quantity of cigarettes or pipe tobacco in the manufacture of which Ceylon tobacco leaf is used, is exported out of the Island by any manufacturer, such manufacturer shall, upon application made in that behalf, be entitled to a refund of the amount of the tobacco tax paid by him in respect of the quantity of Ceylon tobacco leaf used in the manufacture of such cigarettes or pipe tobacco; and the amount of any refund so made shall be charged on the Consolidated Fund. Application for refunds. 3B. Every application for a refund of the tobacco tax under section 3A- (a) shall be made to the Excise Commissioner in such form as he may provide for the purpose; (b) shall contain all such particulars as the Excise Commissioner may require to be set out in the form; and (c) shall be accompanied by the relevant export documents in support of the application.”. Replacement of section 5 of the principal enactment 4. Section 5 of the principal enactment is hereby repealed and the following new section substituted therefor:- Tax to be paid to Government Agent. 5. The amount of the tobacco tax payable from time to time under this Act by any manufacturer shall be paid to the Government Agent of the administrative district in which the factory at which that manufacturer carries on business is situated and shall be credited to the Consolidated Fund. Regulations made under section 10 may provide for the manner of payment of the tobacco tax and the manner and procedure for the payment of refunds under section 3A.”.