| 58A.
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| (1) A person who being a tourist has proved to the satisfaction of the Secretary to the Ministry in charge of the subject of Finance or any person authorised by him in that behalf by a claim made in writing in then specified from,-
| | | (a) that such tourist has purchased any specified goods in Sri Lanka from any registered person who is an authorized retailer for the purposes of this section; |
| (b) such goods are in excess of the minimum value as prescribed; and |
| (c) such tourist has paid the tax on such purchasers as per the tax invoice issued to him, |
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| (2) Any retailer who is a registered person under this Act shall apply to the Secretary to the Ministry or any person authorized by him in that behalf, for the purpose of registration under this section and such registered retailer shall be deemed to be an authorized retailer. | | |
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| (3) Any authorized retailer who violates any condition subject to which his registration is issued, shall be guilty of an offence and shall on conviction after summary trial before a Magistrate be liable to a fine not exceeding rupees one hundred thousand and to the cancellation of his registration. | | |
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| (4) Notwithstanding the provisions of subsection (1) of section 20, a tax invoice shall be issued by any authorized retailer, at the time of such supply by such authorized retailer to any tourist who has purchased such specified goods only in relation to such specified goods. | | |
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| (5) Notwithstanding any other provisions to the contrary in this Act, every authorized retailer shall be allocated with monthly taxable periods by the Commissioner-General and such authorized retailer shall furnish monthly returns accordingly. | | |
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| (6) For the purposes of this section - | | |
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Sri Lanka Consolidated Acts