Section No : Legislative Enactments TEA (TAX AND CONTROL OF EXPORT)Marginal Notes1. This Act may be cited as the Tea (Tax and Control of Export) Act.2. Tax on tea which is sold at a Colombo tea auction and on tea exported from Sri Lanka and sold at a foreign tea auction. [2,4 of 1967] [2, 10 of 1983]3. Person liable to pay the tax on tea sold at a Colombo tea auction.4. Person liable to pay the tax on tea sold at a foreign tea auction and manner of payment. [3, 4 of 1967]5. Tax on tea produced in Sri Lanka and exported from Sri Lanka by the English an( Scottish Joint Co-operative Wholesale Society Ltd., and on any other tea so exported except tea to which section 2 applies.6. Power to vary the rate of tax imposed under this Act and its method of calculation or to abolish such tax.7. Export of tea under the authority of a permit, & c.8. Conditions to be fulfilled before the issue of permits, the grounds for suspension or revocation of permits, & c.[ 2,Act 51 of 1985]9. Appeal from decision, declaration or determination of the Commissioner. [19, Law 14 of 1975] 10. Time within which tea sold at a Colombo tea auction shall be exported. 11. Prohibition on export or attempt to export tea of a quality different from that described in the permit.[ 3,Act 51 of 1985]12. Information to be given to the Commissioner by owners of tea sold at a Colombo tea auction or a foreign tea auction and by exporters of tea.14. Power of Commissioner and other officers to inspect premises, & c.14A. Foreign tea auction to be prescribed. [4, 4 of 1967] 15. Regulations. [ 19, 14 of 1975]16. Offences.17. Offences by bodies of persons.18. No prosecution without the sanction of the commissioner.19. Compounding of offences. [ 19,4 of 1975].20. Delegation of powers and duties lit the commissioner.21. Suspension of certain provisions of the Tea Control Act.22. Interpretation.