80. The following new sections are hereby inserted immediately after Section 166 and shall have effect as sections 166A and 166B respectively of the principal enactment:
| 166A. Where a person is suspected to be concerned with an offence under section 129 or section 130 of this Ordinance and the value of the goods in respect of which the offence is alleged to have been committed exceeds five hundred thousand rupees, then notwithstanding anything in this Ordinance or in any other written law such offence shall be deemed to be a non-bailable offence. |
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| 166B. In imposing a penalty or ordering a forfeiture under sections 27, 28, 29, 30, 31, 32, 38, 47, 52, 56, 57, 59, 62, 63, 64, 67, 68, 74, 76, 77, 110,119, 129, 130, 131, 132, 133, 135, 136 and 137, the Principal Collector shall have regard to the following :
| | (a) the gravity of the contravention giving rise to the penalty or forfeiture; | | |
| | (b) the amount of revenue lost as a result of such contravention; | | |
| | (c) the availability or shortage, as the case may be, of the goods with respect to which such contravention has been committed.". | | |
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Sri Lanka Consolidated Acts