5.
| (1) Any embarkation tax collected by the operator of any ship or aircraft from a person leaving Ceylon by that ship or aircraft shall, within a period of thirty days from the date of the departure from Ceylon of that ship or aircraft, be paid in the prescribed manner by such operator to the competent authority. |
|
| (2) Where the embarkation tax due from any person leaving Ceylon by ship or aircraft is not paid to the competent authority by the operator of that ship or aircraft in accordance with subsection (1), the competent authority may in his discretion order that a sum not exceeding ten per centum of the amount of such tax shall be added to such tax and recovered therewith. Any sum so added to such tax shall be deemed to constitute a part of such tax. |
|
|
Sri Lanka Consolidated Acts