13.
| (a) There shall be charged, levied and paid on every kilogram of tea exported from Sri Lanka a cess calculated at such rate as may be fixed by the Minister in consultation with the Minister in charge of the subject of Finance, by Order published in the Gazette : |
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| (b) The amount of the cess imposed under this section may be varied, or any such cess may be rescinded, by the Minister, in consultation with the Minister in charge of the subject of Finance, by Order published in the Gazette. |
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| (c) Every Order made by the Minister under this section shall come into force on the date of its publication in the Gazette or on such later date as may be specified 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. Notification of the date on which any such Order is deemed to be revoked shall be published in the Gazette. |
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| (d) This section shall have effect as though it formed a part of the Customs Ordinance, and the provisions of that Ordinance shall apply accordingly. |
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| (e) The proceeds of the cess recovered under this section shall be paid monthly by the Director-General of Customs, to the credit of the Tea Research Fund established by section 14. Every such payment shall be accompanied by the supporting documents- |
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| (f) The cess on tea imposed under this section shall be in addition, to any export duty or cess on tea levied under any other written law. |
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Sri Lanka Consolidated Acts