6.
| (1) Where the Cabinet decides that a resolution should be introduced in the House of Representatives under the preceding provisions of this Part, being a resolution which will have the effect of-
| | (a) imposing the excise tax on any taxable article for the time being not subject to such tax; or | | |
| | (b) increasing or reducing the rate of such tax on any taxable article for the time being subject to such tax; or | | |
| | (c) abolishing such tax on any article for the time being subject to such tax, | | |
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| (2) An Order made by the Minister under subsection (1) is in this Act referred to as an " Excise Tax Order ". |
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| (3) An Excise Tax Order shall come into force on such date as may be specified in the Order or, if no date is so specified, on the date on which it is made by the Minister. |
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| (4) An Excise Tax Order shall, so long as it remains in force, have the effect of law notwithstanding anything in any other provision of this Part or any resolution passed by the House of Representatives thereunder. |
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| (5) Every Excise Tax Order shall be published in the Gazette. |
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| (6) An Excise Tax Order shall cease to be in force-
| | (a) on a date four months after the date on which such Order came into force; or | | |
| | (b) on the date of the rejection by the House of Representatives of the resolution which was the subject-matter of the decision in relation to which such Order was made; or | | |
| | (c) on the date of the withdrawal of such resolution from the House of Representatives; or | | |
| | (d) on the date on which the House of Representatives adjourns sine die the consideration of such resolution; or | | |
| | (e) on the date of the dissolution of Parliament; or | | |
| | (f) on the date on which such resolution (whether with or without modification) is passed by the House of Representatives, | | |
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| (7) So long as an Excise Tax Order is for the time being in force in respect of the excise tax on any taxable article, the Minister shall not make a subsequent Excise Tax Order in respect of such tax on that article, and accordingly any such Order made by the Minister in contravention of the preceding provisions of this section shall be void and of no effect whatsoever. |
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| (8) So long as an Excise Tax Order is for the time being in force in respect of the excise tax on any taxable article, then,-
| | (a) if such Order is an Order to impose and levy such tax on that article at the rate or rates specified in the Order, such tax shall be provisionally leviable and payable on that article at the rate or rates so specified, in lieu of such tax leviable and payable on that article under any resolution passed by the House of Representatives under this Part; or | | |
| | (b) if such Order is an Order abolishing such tax on that article, such tax shall be provisionally not leviable and payable on that article. | | |
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| (9) Where an Excise Tax Order in respect of the excise tax on any taxable article ceases to be in force, then,-
| | (a) if such Order has so ceased to be in force by virtue of the operation of any of the provisions of paragraphs (a) to (e) of subsection (6) of this section and the excise tax was leviable and payable on that article on the day immediately preceding the date on which such Order came into force, such tax shall be leviable and payable on that article at the rate which was in force on that date; or | | |
| | (b) if such Order has so ceased to be in force by virtue of the operation of the provisions of paragraph (f) of subsection (6) of this section and was not an Order abolishing such tax on that article, such tax shall be leviable and payable on that article at the rate specified in the resolution referred to in that paragraph. | | |
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Sri Lanka Consolidated Acts