View All - 2004 Acts Section No : Acts & Ordinances FINANCEMarginal Notes1. This Act may be cited as the Finance Act, No. 11 of 2004.2. Imposition of an Economic Service Charge. 3. Service Charge to be set off from relevant income tax. 4. Remaining part of the service Charge not to be refunded. 5. Notice of chargeability. 6. Service Charge to be paid in four quarterly instalments. 7. Furnishing return of liable turnover. 8. Maintenance of records. 9. Assessor to make assessments. 10. Service Charge not paid deemed to be in default. 11. Certain provisions of the Inland Revenue Act, No. 38 of 2000 to apply. 12. Interpretation. 13. Date of Coming into operation of this part. 14. Imposition of Cellular Mobile Telephone Subscriber Levy . 15. Mode of collection of Levy. 16. Commission to collect levy on behalf of the government. 17. Secretary Treasury to issue guidelines. 18. Action in cases of failure to pay levy. 19. Operation of the provisions of this Part. 20. Indemnity . 21. Imposition of International Telecommunications Operators Levy. 22. Amount of operator's levy. 23. Commission to issue guidelines. 24. Action in cases of default in payment. 25. Offences and penalties. 26. Regulations. 27. Date of operation of this part. 28. Avoidance of doubts. 29. Amendment of section 11 of Part II of the Finance Act. No. 25 of 2003. 30. Date of operation of this Part of the Act. 31. Sinhala text to prevail in case of inconsistency.