Tobacco Tax (Amendment) Act (No. 9 of 2004)

Sri Lanka Consolidated Acts

Insertion of new section 5A to the section 5A to the principal enactment

3. The following new section is hereby inserted immediately after section 5, and shall have the effect as section 5A of the principal enactment:

5A.

	(1) No person, shall import beedi of beedi tobacco, unless he is a holder of a licence issued tobacco. on that behalf, by the Commissioner General of Excise.

(2) Every application for a licence to import beedi tobacco

(a) shall be made to the Commissioner- General of Excise in such form as may be prescribed ;

(b) shall be accompanied by an application fee of the prescribed amount.

	(3) Every person holding a licence for the importation of beedi tobacco shall whenever so required by the Commissioner-General of Excise, furnish a return containing particulars of the beedi tobacco imported by him in respect of any particular period or periods as the case may be.".