27. Regulations may be made in respect of all or any of the following matters: -
| (a) all matters stated or required under this Part of this Act to be prescribed; |
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| (b) the registration of persons who sell articles imported into, or produced or manufactured in, Ceylon or who import articles into Ceylon; |
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| (c) the collection of information necessary for the purposes of that Part; |
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| (d) the returns to be made, and the books, registers and other records to be maintained by persons registered for the purposes of that Part, and the forms of such returns, books, registers and other records; |
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| (e) the inspection of books, registers and records maintained for the purposes of that Part and of any other document relating to sales of articles; |
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| (f) the production of, and the taking of copies of, registers and records maintained for the purposes of that Part and of other documents relating to sales of articles; |
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| (g) the powers of each competent authority administering the provisions of that Part and of the subordinate officers of each such authority; |
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| (h) the levy and payment of Sales tax, the imposition of penalties on defaulters, and the recovery of Sales tax and penalties from defaulters in a summary manner; |
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| (i) the right of appeal to the appropriate competent authority from any decision made by a subordinate officer of that authority; |
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| (j) the service of notices for the purposes of that Part; |
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| (k) the refund of excess Sales tax paid by any person under that Part. |
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Sri Lanka Consolidated Acts