Sri Lanka Consolidated Acts

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Finance Act (No. 11 of 2002) - Sect 4

Purchase of certain articles deemed to be imported for the purposes of this Act

4.Where any article originating from outside Sri Lanka and imported into Sri Lanka is sold
(a) by the Director-General of Customs for the recovery of any customs duty, surcharge or other levy payable or deemed to be payable under the Customs Ordinance or for any contravention of the provisions of the Customs Ordinance ;
(b)by the Sri Lanka Ports Authority established by the Sri Lanka Ports Authority Act, No. 51 of 1979, for the recovery of any dues under that Act; or
(c)by the Commissioner-General of Inland Revenue, for any taxes administered by him,
the purchaser of that article shall be deemed for the purposes of section 3 to be the person importing that article and the provisions of this Act shall apply to him accordingly.

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