Sri Lanka Consolidated Acts

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Finance Act (No. 16 of 1995) - Sect 3

Annual luxury motor vehicle levy

3. There shall' be charged, levied and paid, on every luxury motor vehicle, (other than a semi-luxury dual purpose motor vehicle) for every year commencing on or after April 1, 1995, but for not more than seven years, a luxury motor vehicle levy (in this section referred to as " the levy ") at the respective rates set out in the First Schedule to this Act. The levy payable for every such year shall be paid by the registered owner of the luxury motor vehicle on or before the relevant date.


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