22.
| (1) The Minister may with the concurrence of the Minister in charge of the subject of Finance. by Order, charge or levy in addition to any tax or export duty imposed under any other written law, a cess called the fruit cess in respect of any fruit or fruit product, in such manner and of such amount as the Minister may from time to time determine, |
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| (2) This section shall have effect as though it formed part of the Customs Ordinance and the provisions of that Ordinance shall apply, mutatis mutandis, in so far as the cess is levied at the point of export. |
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| (3) The proceeds of the fruit cess shall be paid to the Board. |
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| (4) The Minister may make regulations in respect of all matters necessary for the effective levy and collection of the fruit cess. |
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Sri Lanka Consolidated Acts