Section No : 1980 Revised version EMBARKATION TAXMarginal Notes1. This Act may be cited as the Embarkation Tax Act.2. Embarkation tax to be levied and paid in respect of persons leaving Sri Lanka by ship or aircraft. [ 2, Law 32 of 1976.]3. Persons subject to the embarkation lax not to be permitted to leave Sri Lanka unless such lax is paid.4. Embarkation lax to be collected by the operator of ship or aircraft on behalf of the Government of Sri Lanka.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.