Sri Lanka Consolidated Acts

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Excise (Special Provisions) Act (No. 13 of 1989) - Sect 29

Regulations

29.
(1) The Minister may make regulations for and in respect of all or any of the following matters ; "
(a) prescribing the procedure in appeals from the orders of the Director-General to the Deputy Secretary to the Treasury :
(b) prescribing the manner in which excise duty recovered under this Act shall be credited to revenue and the security to be provided for payment thereof;
(c) prescribing the fees payable in respect of registration under this Act.;
(d) the manner or payment of excise duty by manufacturers, producers and importers of excisable articles;
(e) prescribing the accounts to be kept, relating to the import, export, manufacture, storage or sale of excisable articles, by a person registered under this Act and the returns to be made to the Director-General by such registered persons;
(f) requiring a person registered under this Act to provide accommodation within a factory or a warehouse to excise officers for the discharge of their functions under this Act ;
(g) providing for the registration, management and supervision of bonded warehouses and the procedure to be followed for the receipt or removal of articles from such warehouses;
(h) providing for the procedure for the grant of a rebate of the duty paid on excisable articles exported from Sri Lanka: and
(i) providing for any matter which is required to be prescribed or in respect of which regulations are authorized to be made under this Act.
(2) Every regulation made by the Minister under sub section (3) shall be published in the Gazette and shall come into operation on the date of such publication, or on such later date as may be specified in the regulation,
(3) Every regulation made by the Minister shall, as soon as convenient after its publication in the Gazette be brought before Parliament, for approval. Any regulation which is not so approved shall be deemed to be rescinded as from the date of disapproval but without prejudice to the validity of anything previously done there under.
(4) Notification of the date on which any regulation shall be deemed to be rescinded shall be published in the Gazette.

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