9.
| (1) Where any excise duty has not been levied or paid on any excisable article or has been levied or paid only in. part on such excisable article or where it has been erroneously refunded, an excise officer may, within a period of one year from the relevant date serve notice on the person chargeable with excise duty which has not been levied or paid or which has not been levied or paid in full or to whom a refund has been erroneously made, requiring him to show cause why he should not pay the amount so specified in the notice : |
|
| (2) The Director-General shall, after considering the representations, if any, made by the person on whom .notice is served under subsection (1). determine the amount of excise duty due from such person, not being an amount in excess of the amount specified in the notice, and notify him accordingly, and thereupon such person shall pay the amount so determined |
|
| (3)In this section"
| | (i)" refund." includes rebate of excise duty on excisable articles exported from Sri Lanka : | | |
| | (ii) "relevant date" in relation to excisable articles on which excise duty has not been levied or paid or has been levied, or paid only in part or has been erroneously refunded means"
| | | (a) in any case where a return showing particulars of the duty paid on the excisable articles removed during the prescribed period 'to which the return relates, is required to be furnished under this Act. by a manufacturer or producer or importer of excisable articles or an owner of a warehouse, the date on which such return is furnished ; |
| (b) in any case where no return as aforesaid is furnished, the last date on which such return is to be furnished under this Act ; |
| (c) in any case where the excise duty on excisable articles has been erroneously refunded. the date of such refund ; and |
| (d) in any other case, the date .on which the duty is to be paid under this Act or the regulations made there under. |
|
|
|
|
Sri Lanka Consolidated Acts