Sri Lanka Consolidated Acts

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Southern Development Authority of Sri Lanka Act (No. 18 of 1996) - Sect 22

Exemption of Authority from payments of taxes

22. Notwithstanding anything to the contrary in any other written law-
(a) all goods of any description imported or purchased out of bond by the Authority, shall be exempt from custom duty ;
(b) the Authority shall be exempt from the payment of stamp duty on any instrument executed by, or on behalf of, or in favour of, the Authority in case where, but for this exemption the Authority would be liable to pay the duty chargeable in respect of such instrument.

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