4.
| (1) Before a person subject to the embarkation tax leaves Ceylon by ship or aircraft, such tax shall be collected from such person in the prescribed manner by the operator of that ship or aircraft on behalf of the Government of Ceylon. |
|
| (2) Any embarkation tax collected by the operator of any ship or aircraft shall be retained by such operator on behalf of the Government of Ceylon pending its payment to the competent authority under this Act. |
|
| (3) Where the embarkation tax due from any person leaving Ceylon by ship or aircraft is not collected by the operator of that ship or aircraft, such tax may be recovered from such operator in like manner as though it were a debt due to the Crown. |
|
|
Sri Lanka Consolidated Acts