Sri Lanka Consolidated Acts

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Finance Act (No. 16 of 1995) - Sect 12

Registration of diesel motor vehicle

12.
(1) A registered owner of a diesel motor vehicle may make an application to the Commissioner, for the registering such vehicle as being a vehicle, which is being regularly used, for the transport of children to and from schools, or of office staff to and from offices or places of work, not less than six in number, or of goods, A declaration that any such vehicle is to be used regularly for such purpose and the number of children or officers as the case may be, transported in such vehicle shall be attached there to.
(2) The Commissioner shall on receipt of an application and declaration made in the specified from, under subsection (1) and on being satisfied as to the truth of the averments made the therein register such vehicle, as being used regularly for the purpose referred to in the application, during the year in respect of which the application is made.
(3) Where the Commissioner finds that the registered owner of a diesel motor vehicle has made a false or incorrect statement in any application or declaration made by him under subsection (1) or that such diesel motor vehicle is not being used for the number for which it has been registered owner an opportunity of being heard, cancel the registration made in respect of such diesel motor vehicle, under subsection (2), Every such cancellation shall be effective from the date of commencement of the year in respect of which such registration was made.


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