10.
| (1) For the purpose of enabling the Department of Export Agriculture to discharge its research and development functions, there shall be charged, levied and paid, in addition to any tax or export duty imposed under any written law other than this Act, a cess called the Export Agriculture Cess in respect of every notified agricultural crop, in such manner and of such amount, as may be determined by the Minister by Order published in the Gazette. made with the concurrence of the Minister in charge of the subject of Finance. |
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| (2) The amount of cess imposed by this section may be varied, or any such cess may be rescinded by Order made by the Minister and published in the Gazette. |
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| (3) Every Order made by the Minister under this section shall, as soon as convenient after its publication in the Gazette, be brought before Parliament for approval. Any such Order which is not so approved shall be deemed to be revoked as from the date of its disapproval but without prejudice to the validity of anything previously done there under. |
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| (4) This section shall have effect as though it formed part of the Customs Ordinance, and the provisions of that Ordinance shall apply accordingly. |
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| (5) The proceeds of the cess recovered under this section shall be paid monthly by the Director-General of Customs to the Director, no part thereof being credited to the Consolidated Fund. |
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Sri Lanka Consolidated Acts