Sri Lanka Consolidated Acts

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Finance Act (No. 11 of 1963) - Sect 95

Interpretation

115. In this Part of this Act, unless the context otherwise requires,- " motor car " shall have the same meaning as in the Motor Traffic Act; " motor car to which this Part of this Act applies " means-
(1) any motor car registered for the first time under the provisions of the Motor Traffic Act on or after January 26, 1961, and
(2) any motor car so registered prior to January 26, 1961, if such motor car had prior to that date been imported into Ceylon free of customs duty payable under the Customs Ordinance or on special concessions regarding import of motor cars, for the use of the person who makes an application to the Registrar to sell that motor car, but does not include-
(a) any motor car (other than a motor car referred to in the aforementioned paragraph (2) ) imported into Ceylon before January 26, 1961, and registered under the provisions of the Motor Traffic Act on or after that date; or
(b) any motor car so registered on or after that date but which-
(i) had been shipped to Ceylon before that date from abroad and had been landed in Ceylon after that date,
(ii) had been subject to the payment of customs duty normally payable in respect of such description of motor cars, and
(iii) had not been imported on any import licence or permit not available to persons desiring to import cars for their use;
"Registrar " means the Registrar of Motor Vehicles or any person authorized by him for the purposes of this Part of this Act.


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