12.
| (1) On and after the expiration of a period of two months from the date on which any article becomes a prescribed taxable article, no person shall carry on business as a manufacturer of that article unless he has been registered by the Excise Commissioner as a manufacturer of that article for the purposes of this Part. |
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| (2) Every application for registration as a manufacturer of any prescribed taxable article for the purposes of this Part-
| | (a) shall be made to the Excise Commissioner in such form as he may provide for the purpose; | | |
| | (b) shall contain all such particulars as may be required to be set out in such form; and | | |
| | (c) shall be accompanied by the prescribed fee for such application. | | |
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| (3) A person who is registered as a manufacturer for the purposes of this Part shall, when requested so to do by the Excise Commissioner, furnish to the Excise Commissioner such information relating to his business as such manufacturer as the Excise Commissioner may require for the purposes of this Part. |
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Sri Lanka Consolidated Acts