3. The following new sections are hereby inserted immediately after section 3 of the principal enactment, and shall have effect as sections 3A and 3B, of that enactment:
| 3A
| | (1) The Minister may from time to time, by Order published in the Gazette exempt the representative in Sri Lanka (by whatsoever name, title or designation called) of the Government of any foreign state or the Trade Commissioner in Sri Lanka of any such Government and the persons on the staff of any such representative or Commissioner of the United Nations, its affiliated Organizations, Institutions or bodies, or the representatives of International Organizations. Institutions or bodies named in such Order from payment of excise duty on excisable articles consigned to, or imported or cleared out of Customs bond by or for the use of such representative, Commissioner or persons, of foreign states. | | |
| | (2) The Minister may, in his discretion by such Order
| | | (a) prescribe the conditions, if any. subject to which the exemption is allowed ; |
| (b) extend such exemption to excisable articles consigned to, or imported by or for the use of, the families and suites of such representatives, Commissioners or persons of foreign States : |
| (c) limit the exemption to representatives, Commissioners or persons of any specified country, grade or class or to excisable articles of any specified description. |
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| | (3) The Minister may at his discretion, by Order published in the Gazette, withdraw or modify any exemption granted under this section, or vary the conditions subject to which the exemption is allowed. | | |
| | (4) Every Order made by the Minister under subsection (1) shall come into force on the date of its publication in the Gazette or on such later date as may be specified in such Order and shall be brought before Parliament within a period of three months from the date of its publication in the Gazette or, if no meeting of Parliament is held within such period, at the first meeting of Parliament held after the expiry of such period, by a motion that such Order be approved. | | |
| | (5) Any Order which Parliament refuses to approve shall, with effect from the date of such refusal be deemed to be revoked but without prejudice to the validity of any thing done thereunder, and the notification of the date on which such Order is deemed to be revoked shall be published in the Gazette. | | |
| | (6) Notwithstanding anything in any Order under the preceding provisions of this section no excisable article to which such Order applies may be sold or otherwise disposed of. without the prior permission of the Director-General and unless the excise duty payable on such excisable article at the time of such sale or disposal is pa-id to the Director-General, Any excisable article sold or disposed of in contravention of the preceding provisions of this subsection shall be liable to be forfeited. | | |
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| 3B. The following articles shall be exempted from the payment of excise duty:
| | (a) articles of every description, imported or cleared from customs bond for the official use of the President; and | | |
| | (b) articles of every description purchased or procured from a Custom Duty Free Shop. | | |
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Sri Lanka Consolidated Acts