View All - 1961 Acts Section No : Acts & Ordinances EMBARKATION TAXMarginal Notes1. This Act may be cited as the Embarkation Tax Act, No. 19 of 1961.2. Embarkation tax to be levied and paid in respect of persons leaving Ceylon by ship or aircraft. 3. Persons subject to the embarkation tax not to be permitted to leave Ceylon unless such tax is paid. 4. Embarkation tax to be collected by the operator of ship or aircraft on behalf of the Government of Ceylon. 5. Payment of embarkation tax collected by the operator of ship or aircraft to the competent authority. 6. Seaport Fund and Airport Fund. 7. Information necessary for the purposes of this Act to be furnished by the operator of any ship or aircraft to the competent authority. 8. Powers of entry and inspection of premises and documents. 9. Offences. 10. Prosecutions to be by or with written sanction of competent authority. 11. Regulations. 12. Powers of competent authority exercisable by authorized officers. 13. Interpretation.