Embarkation Levy

(1) From and after the date of commencement of this Act, there shall be charged and levied a levy to be called the Embarkation Levy calculated in United States Dollars of such amount as the Minister may determine by order published in the Gazette, in respect of –

For the purposes of this subsection “transit passenger” means a passenger who departs from Sri Lanka on a connecting flight within twenty-four hours of arrival.

(2) The provisions of subsection (1) shall not apply in the case of- (a) children who are less than two years of age; (b) officers and members of the crew of that aircraft or ship; (c) such other persons as may be prescribed.

(3) An Order made by the Minister in terms of subsection (1) may be amended, altered or varied by a subsequent Order ‘which shall be published in the Gazette.

(1)The embarkation levy collected in respect of a half-month period by the operator of an aircraft or ship from a person leaving Sri Lanka by that aircraft or ship as the case may be, shall be paid to the Competent Authority in the manner determined by the Competent Authority with ,the approval of the Deputy Secretary to the Treasury. Any dispute which may arise in respect of such payment as between the Competent Authority and the operator, shall be settled according to the applicable law.

(2) In case of a dispute between, the Competent Authority and the operator on the number of passengers liable to pay the embarkation levy, the operator shall pay the embarkation levy in accordance with the figures forwarded by the Competent Authority, subject to his right to forward to the Competent authority any other documentary evidence in his possession to substantiate his claim.

(3) Where the embarkation levy due for any half-month period is not paid to the Competent Authority by the operator of. the aircraft in ouestion in accordance with the preceding provisions of this section, it shall be deemed to be in default and an interest calculated on the average rated prime lending rate in any given month, plus two per centum, shall be added to that amount, so however, that for each month of default, interest at the above rate shall be charged and recovered on the total amount in default.

(1). The Competent Authority shall disburse the money collected under this Part in accordance with such instructions as, may, be issued from time to time by the Deputy Secretary to the Treasury.

(2) The Competent Authority shall furnish a monthly return of the amount collected as Embarkation Levy with all other relevant details to the Deputy Secretary to the Treasury. The Deputy Secretary to the Treasury may, where he considers it necessary, call for such other information or clarification in respect of any, matter arising out of such return

(1) An operator shall maintain proper records of passengers embarking on an aircraft or ship, as the case may be, under the control of an operator, and of the embarkation levy collected by the operator.

(2) Records relating to the payment and collection of the embarkation levy shall be maintained separately from any records relating to other payments made to the operator.

(3) The records reouired to be maintained under subsection (1), may be destroyed by the operator after a period of two years with the consent of the Competent Authority.

(1) An operator shall furnish returns in the form specified by ,the Competent Authority, giving details of passengers of any aircraft or ship, under the control of the operator and departures of such aircraft or ship and such other information relating to the embarkation levy or the collection, of the embarkation levy as the Competent Authority may reouire. Every such return shall be filled in triplicate and one copy thereof forwarded by the operator to the Deputy Secretary to the Treasury.

(2) Nothing in subsection (1) shall derogate from or affect the obligation of an operator, under any other law for the time being in force to furnish information on aircraft operations or operations in relation to a ship designated under such law.

(3) Where an operator fails to provide proper returns as reouired by the Competent Authority, the Competent Authority may reouire the operator to pay as embarkation levy such amount as is calculated on the total number of passengers in the passenger manifest of the aircraft or ship.

(4) Where a flight or passage is totally omitted from the information provided, the embarkation levy will be computed and the operator shall be charged on the total seating capacity of such flight or voyage.

(1) For the purposes of verifying the correctness of any information furnished by an operator of an aircraft or ship in pursuance of this Act, or for the purpose of securing compliance with the provisions of this Act or of any regulation made there under, the Competent Authority may

(a) by aircraft, means the Director-General of the Civil Aviation Authority appointed under section i 1or the Civil Aviation Authority of Sri Lanka Act, No. 34 of 2002;

(b) by ship means the Director of Merchant Shipping appointed under the Merchant Shipping Act, No. 52 of 1971 ;

(a) an aitcraft, means the owner, a person acting on behalf of the owner or Captain of that aircraft; and

(b) a ship, means the owner, a person acting on behalf of the owner and in possession of a license under the Licensing of Shipping Agents Act, No. 10 of 1972, or the Captain of that ship;