Section No : 1980 Revised version 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.]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 of revocation of permits, &c.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. Tea different from that permit not to be exported.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, Law 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,Law 14 of 1975].20. Delegation of powers and duties lit the commissioner,21. Suspension of certain provisions of the Tea Control Act,22. interpretation.