7.
| (1) The excise tax on any taxable article for the time being subject to such tax shall be payable within the prescribed period by the person in the course of whose business that article was manufactured. |
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| (2) The amount of the excise tax on any taxable article for the time being subject to such tax payable by any manufacturer of that article shall be paid to the Government Agent of the administrative district in which the premises at which that manufacturer carries on business is situated and shall be credited to the Consolidated Fund. |
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| (3) Regulations may be made under this Act providing for the manner of payment of the excise tax on taxable articles. Different modes of payment may be so provided in respect of different classes or descriptions of taxable articles. |
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Sri Lanka Consolidated Acts