Section No : Legislative Enactments TOBACCO TAXMarginal Notes1. This Act may be cited as the Tobacco Tax Act. No. 8 of 1999.2. Imposition of tobacco tax. 3. Tax to be payable by manufacturers of cigarettes, cigars, beedies or pipe. 4. Manufacturer intending to export cigarettes, cigars, beedies or pipe tobacco to make declaration to the Commissioner General of Excise. 5. Registration of manufacturers. 5A. Importation [3, 9 of 2004]6. Tobacco tax to be paid to the Commissioner General of Excise. 7. Powers of inspection with or without a warrant.[ 4,9 of 2004] 8. Imported tobacco leaf or beedi tobacco and tobacco products. 9. Weights and weighing instruments to be kept in factories. 10. Appeals. 11. Dealing in improperly imported cigarettes be an offence. 12. Dealing in illicitly manufactured or imported tobacco products be an offence. [ 5,9 of 2004]13. Non compliance with the provision of the Consumer Protection Act be an offence.[ 6,9 of 2004] 14. Miscellaneous offences. 15. Penalty.[ 7,9 of 2004] 16. Evidence. 17. Disbursement of forfeitures and penalties recovered under the Act.[ 8,9 of 2004] 18. Payment to Excise Officers for special services and attendances. 19. Delegation of powers to the Director-General of customs Director General of Excise. 20. Protection of action. 21. Regulations, 22. Repeal and savings. 23. Sinhala text to prevail in case of inconsistency. 24. Interpretation.[ 9,9 of 2004]