15.
| (1) All persons in Possession ,of airline tickets ,or tickets in relation to passage by ship, purchased prior to September 1, 2003, where the travel ,On such ticket takes place after September 1,2003, and ,on which the embarkation levy specified under section 2 had not been collected shall be required to pay the amount due as embarkation levy under this Act, to an officer authorised in writing by the Competent Authority at the airport ,or Port ,Of departure as the case may be. An endorsement that the embarkation levy has beer. duly paid, shall be made or the ticket by an 'office authorised in writing by the Competent Authority. |
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| (2) Any person who refuses to pay the embarkation levy when requested to do so in terms of subsection (1), shall not be permitted to board the aircraft or ship, as the case may be. |
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| (3) An officer authorised in writing by the Competent Authority who fails to collect the embarkation levy in terms of subsection(1)shall be liable to a fine of rupees five hundred in respect of each ticket in relation to which the levy had not been collected. |
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| (4) The amount collected as embarkation levy under this section, shall be paid to the Competent Authority daily, by the officer authorised in writing by the Competent Authority. The Competent Authority shall credit such amount to the Consolidated Fund. A return containing the information in relation to such levy shall be sent weekly to the Deputy to the Treasury. |
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Sri Lanka Consolidated Acts