| 1.
| | This Act may be cited as the Finance Act, No. 11 of 1963. |
| 2.
| | Date of operation of this Part of this Act |
| 3.
| | National Lotteries Board to be established. |
| 4.
| | Constitution of the Board. |
| 5.
| | Remuneration of members of the Board. |
| 6.
| | Appointment of officers and servants. |
| 7.
| | Property, contracts and expenditure of the Board. |
| 8.
| | Board to be subject to directions of Minister. |
| 9.
| | Fund of the Board. |
| 10.
| | Power of Minister to grant a loan to the Board. |
| 11.
| | Accounts of the Fund of the Board. |
| 12.
| | Power to make rules. |
| 13.
| | Protection for action taken under this Part of this Act or on the direction of the Board. |
| 14.
| | The Board to conduct national lotteries. |
| 15.
| | National lotteries not to be in connection with horseraces. |
| 16.
| | Prizes in national lotteries. |
| 17.
| | Proceeds of national lotteries. |
| 18.
| | Exemption from tax on income or profits from national lotteries. |
| 19.
| | Lotteries Ordinance not to apply to national lotteries, Cap. 45. Rules. |
| 20.
| | Rules. |
| 21.
| | Offences. |
| 22.
| | Offences to be cognizable offences. Cap. 20. |
| 23.
| | Interpretation. |
| 24.
| | Repeal of Chapter 427. |
| 25.
| | Transitory provisions. |
| 26.
| | Transfer of officers and servants. |
| 47.
| | Amendments to the Pawnbrokers Ordinance. (Chapter 90). |
| 48.
| | Amendments to the Money Lending Ordinance. (Chapter 80.) |
| 49.
| | Amendments to the Marriage Registration ordinance (Chapter112). |
| 50.
| | Amendments to Act No. 2 of 1961. |
| 51.
| | Amendment of the First Schedule to Chapter 117. |
| 52.
| | Date of operation of this Part, of this Act. |
| 53.
| | Amendment of section 5 of Chapter 241. |
| 54.
| | Amendment of the Schedule to the principal enactment. |
| 55.
| | Date of operation of this Part of this Act. |
| 56.
| | Amendment of sections 39 and 42 of Act No. 4 of 1963. |
| 57.
| | Addition of new Schedules to the principal Act. |
| 58.
| | Charge of the tax. |
| 59.
| | Effect of the non-payment of the tax. |
| 60.
| | Conditions for the registration of instruments relating to transfers of property. Cap. 117 |
| 61.
| | Persons transferring property between August 1, 1963, and the date of enactment of this Act to non-Ceylonese liable to the tax. |
| 62.
| | Sums paid or recovered as the tax to be credited to the Consolidated Fund of Ceylon. |
| 63.
| | Proceedings for the recovery of tax due from persons liable under section 61. |
| 64.
| | Offences. |
| 65.
| | This Part of this Act to prevail over other written law. |
| 66.
| | Interpretation. |
| 67.
| | Insertion of new Part IIIA in Chapter V of the Monetary-Law Act. |
| 68.
| | Amendment to Act No. 29 of 1961. |
| 69.
| | Date of operation of this Part of this Act. |
| 70.
| | Administration of this Part of this Act. |
| 71.
| | Acquisition of certain premises. |
| 72.
| | Acquisition procedure. |
| 73.
| | Notice to persons entitled to make claims to the compensation payable under this Part of this Act in respect of any premises vested in the Bank. |
| 74.
| | Provisions to be complied with by the Chairman of the Board of Directors of the Bank on receipt of claims to compensation. |
| 75.
| | Reference to the Compensation Tribunal for an award as to compensation in respect of any premises vested in the Bank under this Part of this Act. |
| 76.
| | Compensation in respect of premises vested in the Bank under this Part of this Act. |
| 77.
| | When compensation in respect of any vested premises accrues due. |
| 78.
| | Proportionate payment of compensation. |
| 79.
| | Interest on compensation. |
| 80.
| | Right to compensation. |
| 81.
| | Provisions for cases where compensation is not accepted, &c. |
| 82.
| | Constitution of the Compensation Tribunal. |
| 83.
| | Meetings of the Compensation Tribunal. |
| 84.
| | Proceedings before Compensation Tribunal. |
| 85.
| | Power to summon witnesses, &c. |
| 86.
| | Determination of the Compensation Tribunal. |
| 87.
| | Compensation Tribunal may regulate its procedure at meetings. |
| 88.
| | The Bank and claimants to compensation to be given an opportunity of being heard before the making of an award. |
| 89.
| | Provisions in regard to evidence. |
| 90.
| | An award as to compensation by the Compensation Tribunal on a reference. |
| 91.
| | Disposal of premises acquired by the Bank under the preceding provisions of this Part of this Act. |
| 92.
| | Power of entry, survey, &. |
| 93.
| | Power of Bank to call for returns. |
| 94.
| | Prohibition of act which diminishes the value of any premises to be vested in the Bank under this Part of this Act. |
| 95.
| | Informality or irregularity. |
| 96.
| | Financial provisions. |
| 97.
| | Regulations. |
| 98.
| | Interpretation. |
| 99.
| | Date of operation of this Part of this Act. |
| 100.
| | Insertion of new section 2A in Chapter 247. |
| 101.
| | Amendment of Part I of Schedule A to the principal enactment. |
| 102.
| | Amendment of Part II of Schedule A to the principal enactment. |
| 103.
| | Amendment of Part III of Schedule A to the principal enactment. |
| 104.
| | Amendment of Part IV of Schedule A to the principal enactment. |
| 105.
| | Amendment of Part V of Schedule A to the principal enactment |
| 106.
| | Date of operation of this Part of this Act. |
| 107.
| | Prohibition of the sale of motor cars to which this Part of this Act applies without the approval of the Registrar. |
| 108.
| | Applications for approval to sell motor cars to which this Part of this Act applies. |
| 109.
| | Condition for the grant of approval. |
| 110.
| | Manner of computation of the sum payable to the Registrar by a purchaser of a motor car to which this Part of this Act applies. |
| 111.
| | Purchaser of a motor car to which this Part of this Act applies not entitled to be registered as new owner if he does not pay the sum required to be paid under section 109. Cap. 203. |
| 112.
| | Sums paid to the Registrar under this Part of this Act to be credited to the Consolidated Fund of Ceylon. |
| 113.
| | Provisions of this Part of this Act to prevail. |
| 114.
| | A person who has applied to be registered as the new owner of a motor car to which this Part of this Act applies and which he has purchased after August 2, 1963, and before the day on which this Act becomes an Act of Parliament shall be deemed to have complied with the provisions of this Part of this Act if he pays a tax in respect of that motor car. |
| 115.
| | Interpretation. |
| 116.
| | Additional power to borrow by the issue of Treasury Bills. Cap. 417. |
| 117.
| | Application of Local Treasury-Bills Ordinance. Cap. 417. |
| 118.
| | Operation of this Part of this Act. |
| 119.
| | Charge of the business turnover tax. |
| 120.
| | The circumstances in which a person becomes chargeable with business turnover tax. |
| 121.
| | Excepted articles. |
| 122.
| | Payment of business turnover tax. |
| 123.
| | Returns. |
| 124.
| | Power of Assessor to make assessments. |
| 125.
| | Additional assessments. |
| 126.
| | Returns and information to be furnished. |
| 127.
| | Information to be furnished by officials. |
| 128.
| | Vouchers to be issued by persons chargeable with business turnover tax. |
| 129.
| | Maintenance of registers. |
| 130.
| | Who may act for incapacitated person. |
| 131.
| | Precedent partner to act on behalf of partnership. |
| 132.
| | Principal officer to act on behalf of a company or body of persons. |
| 133.
| | Liability to pay business turnover tax in the case of cessation of business. |
| 134.
| | liability of executor to pay business turnover tax, |
| 135.
| | Liability of certain persons to pay business turnover tax in respect of businesses not belonging to them. |
| 136.
| | Joint agents, trustees and executors. |
| 137.
| | Persons liable to pay business turnover tax upon liquidation of a company or dissolution of a body of persons. Cap. 145. |
| 138.
| | Appeals to the Commissioner. |
| 139.
| | Assessments or amended assessments to be final. |
| 140.
| | Penalty for under payment of business turnover tax. |
| 141.
| | Meaning of "business turnover tax" for the purposes of sections 142 to 148. |
| 142.
| | Business turnover tax to be first charge. |
| 143.
| | Recovery of business turnover tax by seizure and sale. |
| 144.
| | Proceedings for recovery before a Magistrate. |
| 145.
| | Recovery of business turnover tax out of debts, &c. |
| 146.
| | Recovery of business turnover tax from persons leaving Ceylon. |
| 147.
| | Use of more than one means of recovery. |
| 148.
| | Power of Commissioner to obtain information for the recovery of business turnover tax. |
| 149.
| | Signature and service of notices. |
| 150.
| | Validity of assessments. |
| 151.
| | Power to search buildings or places. |
| 152.
| | Business turnover tax paid in excess to be refunded. |
| 153.
| | Administration of this part of this Act. |
| 154.
| | Official secretary. |
| 155.
| | Offences. |
| 156.
| | Prosecutions to be with the sanction of the Commissioner. |
| 157.
| | Amount of the business turnover tax paid by any person shall be a deduction for income tax purposes. |
| 158.
| | Regulations. |
| 159.
| | Interpretation. |
| 160.
| | Interpretation. |
| 161.
| | Retroactive operation. |