View All - 1959 Acts Section No : Acts & Ordinances TEA (TAX AND CONTROL OF EXPORT)Marginal Notes1. This Act may be cited as the Tea (Tax and Control of Export) Act, No. 16 of 1959, and shall come into operation on such date as the Minister may appoint by Order published in the Gazette.*2. Tax on tea which is sold at a Colombo tea auction and on tea exported from Ceylon and sold at a London tea auction. 3. Person liable to pay the tax on tea sold at a Colombo tea auction. 4. Person liable to pay the tax on tea sold at a London tea auction and manner of payment. 5. Tax on tea produced in Ceylon and exported from Ceylon by the English and Scottish Joint Co-operative Wholesale Society Ltd. and on any other tea so exported except tea to which section 2 applies. 6. Power to vary the rate of tax imposed under this Act and its method of calculation or to abolish such tax. 7. Export of tea under the authority of a permit, &c. 8. Conditions to be fulfilled before the issue of permits, the grounds of revocation of permits, &c. 9. Appeal from decision, declaration or determination of the Commissioner. 10. Time within which tea sold at a Colombo tea auction shall be exported. 11. Tea different from that specified in a permit not to be exported. 12. Information to be given to the Commissioner by-owners of tea sold at a Colombo tea auction or a London tea auction and by exporters of tea. 13. Appointment of Commissioner and other officers and servants. 14. Power of Commissioner and other officers to inspect premises, &c. 15. Regulations. 16. Offences. 17. Offences by bodies of persons. 18. No prosecution without the sanction of the Commissioner. 19. Compounding of offences. 20. Delegation of powers and duties of the Commissioner. 21. Suspension of certain provisions of the Tea Control Act, No. 51 of 1957. 22. Interpretation.