Sri Lanka Consolidated Acts

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Excise (Special Provisions)(Amendment) Act (No. 40 of 1990) - Sect 4

Replacement of section 4 of the principal enactment

4, Section 4 of the principal enactment is hereby repealed and the following section substituted therefor :
4.
(1) Where the manufacturer of any excisable articles removes or causes the removal of any quantity of such excisable articles from the factory or other place at which such excisable articles were produced or manufactured, he shall before the expiry of three months from the date of such removal, give notice thereof to the Director-General or an excise officer designated by the Director-General for that purpose.
(2) Where the importer of any excisable articles removes or causes the removal of any quantity of such excisable articles from the customs warehouse or such other place as is authorized by the Director-General of Customs at which such excisable articles were stored after their import, he shall before the expiry of three months from the date of such removal give notice thereof to the Director-General or an excise officer designated by the Director-General for the purpose.


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