Sri Lanka Consolidated Acts

Finance (N0. 2) Act (No. 2 of 1963)

TABLE OF PROVISIONS

           Long Title

   1.	   Short title  
   2.	   Taxable articles  
   3.	   Imposition and levy of the excise tax on taxable articles  
   4.	   Increase or reduction of the rate of the excise tax on any-taxable article and the abolition of such tax  
   5.	   Determination of the rate of the excise tax on any taxable article  
   6.	   Excise Tax Orders  
   7.	   Payment of the excise tax on taxable articles  
   8.	   Prohibition of sale of taxable articles until the excise tax is paid  
   9.	   Certain articles to be presumed until the contrary is proved to be manufactured for the purpose of sale  
   10.	   Power to impose and recover a surcharge if excise tax not duly paid  
   11.	   Recovery of excise tax in like manner as a debt due to the Crown  
   12.	   Registration of manufacturers  
   13.	   Powers of entry and inspection of premises and documents  
   14.	   Offences  
   15.	   Prosecutions to be by, or with written sanction of, the Excise Commissioner. Regulations  
   16.	   Regulations  
   17.	   Powers to compound and search without a warrant  
   18.	   Powers, &c., of Excise Commissioner by whom exerciseable  
   19.	   Interpretation.  
   20.	   Every person chargeable with income tax for the year of assessment commencing on April 1, 1962, liable to pay a surcharge equivalent to twenty per centum of the income tax payable by him for that year  
   21.	   Amendment of Chapter 203  
   22.	   Amendment of Chapter 249  
   23.	   Retrospective modification of a Revenue Protection Order and a Customs resolution. Cap. 250