7.
| (1) An operator shall maintain proper records of passengers embarking on an aircraft or ship, as the case may be, under the control of an operator, and of the embarkation levy collected by the operator. |
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| (2) Records relating to the payment and collection of the embarkation levy shall be maintained separately from any records relating to other payments made to the operator. |
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| (3) The records required to be maintained under subsection (1), may be destroyed by the operator after a period of two years with the consent of the Competent Authority. |
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Sri Lanka Consolidated Acts