Section No :

Legislative Enactments EXCISE (SPECIAL PROVISIONS) Marginal Notes 1. This Act may be cited as the Excise (Special Provisions) Act, No. 13 of 1939, 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 (Special Provisions) . [ 2,40 of 1990] [ 2,8 of 1994] 2A. Official secrecy. [ 3,8 of 1994] 3. Determination of rates of excise duty. 3A. Exemption of any representative & c., in Sri Lanka of the Government of any foreign country from payment of excise duty. [ 3,40 of 1990] 3B. Exemption of certain articles from payment of excise duty. 3C. Exemption of certain articles from payment of excise duty. [ 4,8 of 1994] 4. Notification of removal. [ 4,40 of 1990] 5. Payment of excise duty. [ 5,40 of 1990] [ 5,8 of 1994][2, 46 of 2007] [2, 14 of 2009] [2, 17 of 2011] 5A. Power of Director-General to estimate sale price of excisable articles in certain, circumstances.[ 6,40 of 1990] 7. Mode of ascertaining value of excisable articles. [ 8,40 of 1990] [ 6,8 of 1994] 7A. Power of Director- General to call for samples, books of account, registers, records or other document.[ 9,40 of 1990] [ 7,8 of 1994] 8. Remission of excise duty. [ 10,40 of 1990] 8A. Appeals against determination of Board of Assessors.[ 11,40 of 1990] 9. Non payment of excise duty.[ 12,40 of 1990] [ 8,8 of 1994] 10. Appeals to the director-General. [ 13,40 of 1990] [ 9,8 of 1994] 10A. Service of notice. [ 10,8 of 1994] 11. Excise duty determined on appeal to be final. 11A. Excise duty to be a charge on assets of defaulter. [ 11,8 of 1994] 11B. Recovery of excise duty by seizure and sale. [ 11,8 of 1994] 12. Proceedings for recovery before a Magistrate. [ 14,40 of 1990] 12A. Penalty for default.[ 15,40 of 1990] [ 12,8 of 1994] 13. Refund of excise duty. [ 13,8 of 1994] 13A. Deduction by manufacturers registered under this Act. [ 16,40 of 1990] 14. Registration. [ 17,40 of 1990] 15. [ 18,40 of 1990] 16. Suspension of registration. [ 19,40 of 1990] 17. Maximum quantity. 18. Surrender of certificates. 19. Powers of inspection and of search of buildings or places. [ 20,40 of 1990] 20. Powers of arrest and search. [ 21,40 of 1990] [ 14,8 of 1994] 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. [ 15,8 of 1994] 24. Offences.[ 22,40 of 1990] [ 16,8 of 1994] 25. Offences by bodies of persons. 26. Power of court to order forfeiture. 27. Compounding of offences. [ 23,40 of 1990] 28. Disbursement of forfeitures and penalties recovered under this Act. 28A. Payment to excise officers for special services and attendance. [ 24,40 of 1990] 29. Regulations. 30. Protection of action. 31. Sinhala text to prevail in case of inconsistency. 32. Interpretation. [ 25,40 of 1990] [ 17,8 of 1994]