Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsImposition and levy of the excise tax on taxable articles
| 3. On and after such date as may be appointed by the Minister by Order published in the Gazette (in this Act referred to as the " appointed date"), the House of Representatives may, from time to time, by resolution impose and levy a tax (in this Act referred to as the " excise tax ") on any taxable article specified in the resolution at such rate as shall be so specified. |