View All - 1989 Acts
Section No :  
Acts & Ordinances
EXCISE (SPECIAL PROVISIONS)
Marginal Notes
1. This Act may be cited as the Excise (Special Provisions) Act, No. 13 of 1989, and shall come into operation on such date as the Minister may appoint by Order published in the Gazette. Different dates may be appointed in respect of different provisions of this Act.
2. Appointment of Director-General of Excise & c.
3. Determination of rates of excise duty.
4. Notification of removal.
5. Payment of excise duty.
6. Payment of duty to precede removal of excisable article.
7. Mode of ascertaining value of excisable articles.
8. Remission of excise duty.
9. Non payment of excise duty.
10. Appeals to the director-General.
11. Excise duty determined on appeal to be final.
12. Proceedings for recovery before a Magistrate.
13. Refund of excise duty.
14. Registration.
15. Counterpart agreement to be executed by certain persons.
16. Suspension of registration.
17. Maximum quantity.
18. Surrender of certificates.
19. Powers of inspection.
20. Powers of arrest and search.
21. Arrests searches &C how to be made.
22. Officers of certain departments bound to report offences and to assist.
23. Offences to be cognizable and bailable.
24. Offences.
25. Offences by bodies of persons.
26. Power of court to order forfeiture.
27. Compounding of offences.
28. Disbursement of forfeitures and penalties recovered under this Act.
29. Regulations.
30. Protection of action.
31. Sinhala text to prevail in case of inconsistency.
32. Interpretation.