14.
| (1) Any person who-
| | (a) contravenes any of the provisions of this Part or of any regulations made thereunder; or | | |
| | (b) furnishes any false information to the Excise Commissioner or any person exercising, performing or discharging any power, duty or function of the Excise Commissioner; or | | |
| | (c) furnishes any false return to the Excise Commissioner or any person referred to in paragraph (b) of this subsection, | | |
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| (2) It shall be a defence for any person charged with the offence of contravening the provisions of subsection (1) of section 12 by carrying on business as a manufacturer of any prescribed taxable article without registration after the expiration of the period referred to in that subsection to prove that at the time of such alleged contravention such person had applied under this Part for such registration but his application had not been disposed of. |
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Sri Lanka Consolidated Acts