3. The following new sections are hereby inserted Immediately after section 18 and shall have effect as sections 18A and 18B of the principal enactment :-
| 18A.
| | (1) There shall be charged, and paid access at such rates as may' be determined by the Minister, from time to time, with the concurrence of the Minister in charge of the subject of Finance, by Order published in the Gazette, on every kilogram of sugar imported into Sri Lanka. | | |
| | (2) Notwithstanding the provisions of subsection (1), no such cess shall be charged, levied or paid on any sugar which is proved to the satisfaction of the Director-General of Customs to have been imported into Sri Lanka for the purpose of re export | | |
| | (3) This section shall have effect as though it formed part of the Customs Ordinance and the provisions of that Ordinance shall apply accordingly. | | |
| | (4) The cess on imported sugar levied under this section shall be in addition to any other cess or duty on imported sugar levied under any other written law. | | |
| | (5) Every Order made by the Minister under this section shall come into force on the date of its publication in the Gazette or such later date as may be speeded therein and shall be brought before Parliament for approval within four months of the date of its publication in the Gazette. 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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| 18B. The cess levied under section 18A shall be recovered by the Director-General of Customs or any other person, authorized by the Minister in charge of the subject of Finance in consultation with the Minister, who shall credit the same to the Fund of the Institute established under the Act.;'. |
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Sri Lanka Consolidated Acts