12.
| (1) Notwithstanding anything in this Act, there shall be charged from every person who imports any article manufactured outside Sri Lanka turnover tax in respect of his turnover, whether the turnover for any quarter is less than the amount specified in section 3 or not, at the rates specified in an Order made by the Minister under section 7 and collected by the Principal Collector of Customs, which tax shall be in addition to any other tax, duty or levy imposed under the Customs Ordinance. |
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| (2) The turnover tax referred to in subsection (1) shall, for the purposes of the levy and collection of such tax, be deemed to be customs duty leviable under the Customs Ordinance and accordingly the provisions of the Customs Ordinance shall apply to the levy, collection and recovery of such tax, granting exemption from or drawback of such tax and settling any appeals or any other matter in relation to such tax. |
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| (3) Where an article manufactured outside Sri Lanka and imported into Sri Lanka is sold
| | (a) by the Principal Collector of Customs for any levy due under the Customs Ordinance; | | |
| | (b) by the Sri Lanka Ports Authority for any dues under the Sri Lanka Ports Authority Act, No. 51 of 1979; | | |
| | (c) by the Commissioner-General, the purchaser of such article shall be deemed to be an importer for the purposes of this Act. | | |
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Sri Lanka Consolidated Acts