6. Section 12 of the principal enactment is hereby amended by the repeal of subsection (1) of that section and the substitution of the following subsection therefor:
| " (1) Notwithstanding anything in this Act, there shall be charged from every person who imports any article manufactured outside Sri Lanka (not being an excepted article within the meaning of section 8), turn. over tax in respect of his turnover, whether his turnover for any quarter is less than the amount specified in section 3 or not, at the rates specified' by the Minister under section 7 and shall be collected by the Principal Collector of Customs. The tax imposed under this section shall be in addition to any other tax, duty or levy imposed under the Customs Ordinance. ". |
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Sri Lanka Consolidated Acts