13. In this Act unless the context otherwise requires- " captain", in relation to an aircraft, means the person for the time being in charge, command or control of that aircraft; " competent authority ",-
| (a) with reference to all matters relating to the embarkation tax in respect of persons leaving Ceylon by ship, the operators of ships, and the Seaport Fund, means the Port Commissioner, Colombo; and |
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| (b) with reference to all matters relating to the embarkation tax in respect of persons leaving Ceylon by aircraft, the operators of aircraft, and the Airport Fund, means the Director of Civil Aviation; |
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" master ", in relation to a ship, means the person for the time being in charge, command or control of that ship; " operator "-
| (a) in relation to a ship, means the owner, agent or master of that ship; and |
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| (b) in relation to an aircraft, means the owner, agent or captain of that aircraft. |
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Sri Lanka Consolidated Acts