Revenue Jurisdiction
28. A District Court shall have jurisdiction to entertain causes affecting the revenue, and to inquire into all offences against the revenue laws of Sri Lanka committed wholly or in part within its district and to hear, try, and determine all actions and prosecutions commenced by the State against any person in respect of any such offences, and to impose the fines, penalties and forfeitures appertaining to such offences, although the same may exceed the sum which such court is authorized to impose in the exercise of its ordinary criminal jurisdiction. |