Embarkation Tax

Embarkation Tax AN ACT TO PROVIDE FOR THE LEVY AND RECOVERY OF A TAX IN RESPECT OF PERSONS LEAVING CEYLON BY SHIP OR AIRCRAFT, AND FOR MATTERS CONNECTED THEREWITH. Short title. 1. This Act may be cited as the Embarkation Tax Act, No. 19 of 1961. Embarkation tax to be levied and paid in respect of persons leaving Ceylon by ship or aircraft. 2. (1) On and after such date as may be appointed by the Minister by Order published in the Gazette,* there shall be levied and paid an embarkation tax at the rate of two rupees and fifty cents in respect of every person leaving Ceylon by ship or aircraft, other than- (a) children who are less than two years of age, (b) officers and members of the crew of that ship or aircraft, (c) transit passengers of that ship or aircraft, and (d) such other persons as may be prescribed, (2) Any person who, under subsection (1), is liable to pay embarkation tax is hereafter in this Act referred to as a ” person subject to the embarkation tax”. Persons subject to the embarkation tax not to be permitted to leave Ceylon unless such tax is paid. 3. No person subject to the embarkation tax shall be permitted to leave Ceylon by ship or aircraft without paying such tax. * 1st July, 1962, appointed by Order published in Gazette No. 13,162 of the 8th June, 1962. Embarkation tax to be collected by the operator of ship or aircraft on behalf of the Government of Ceylon. 4. (1) Before a person subject to the embarkation tax leaves Ceylon by ship or aircraft, such tax shall be collected from such person in the prescribed manner by the operator of that ship or aircraft on behalf of the Government of Ceylon. (2) Any embarkation tax collected by the operator of any ship or aircraft shall be retained by such operator on behalf of the Government of Ceylon pending its payment to the competent authority under this Act. (3) Where the embarkation tax due from any person leaving Ceylon by ship or aircraft is not collected by the operator of that ship or aircraft, such tax may be recovered from such operator in like manner as though it were a debt due to the Crown. Payment of embarkation tax collected by the operator of ship or aircraft to the competent authority. 5. (1) Any embarkation tax collected by the operator of any ship or aircraft from a person leaving Ceylon by that ship or aircraft shall, within a period of thirty days from the date of the departure from Ceylon of that ship or aircraft, be paid in the prescribed manner by such operator to the competent authority. (2) Where the embarkation tax due from any person leaving Ceylon by ship or aircraft is not paid to the competent authority by the operator of that ship or aircraft in accordance with subsection (1), the competent authority may in his discretion order that a sum not exceeding ten per centum of the amount of such tax shall be added to such tax and recovered therewith. Any sum so added to such tax shall be deemed to constitute a part of such tax. Seaport Fund and Airport Fund. 6. (1) There shall be established, for the purposes of this Act, a Seaport Fund and an Airport Fund. Each such Fund shall be administered by the competent authority subject to the general direction and control of the Minister of Finance. (2) The competent authority shall pay- (a) to the Seaport Fund all sums paid or recovered as embarkation tax under this Act in respect of persons leaving Ceylon by ship, and (b) to the Airport Fund all sums paid or recovered as embarkation tax under this Act in respect of persons leaving Ceylon by aircraft. (3) There shall be paid- (a) out of the Seaport Fund the expenses incurred in the administration and enforcement of such of the provisions of this Act and the regulations made thereunder as relate to the levy and recovery of the embarkation tax in respect of persons leaving Ceylon by ship, and in the administration of that Fund, and (b) out of the Airport Fund the expenses incurred in the administration and enforcement of such of the provisions of this Act and the regulations made thereunder as relate to the levy and recovery of the embarkation tax in respect of persons leaving Ceylon by aircraft, and in the administration of that Fund, other than the remuneration of the officers and servants engaged in such administration and enforcement. (4) The competent authority shall, after the end of each quarter of each year, furnish to the Minister of Finance a statement showing the financial position of the Seaport Fund and the Airport Fund in respect of that quarter. (5) The whole or any part of the surplus which may, at the end of each quarter of any year, be found to the credit of the Seaport Fund after all the payments authorized by this Act to be made out of that Fund have been made may be applied, in such manner as the Minister of Finance may from time to time determine, to the improvement of the services and amenities provided for passengers at seaports in Ceylon. (6) The whole or any part of the surplus which may, at the end of each quarter of any year, be found to the credit of the Airport Fund after all the payments authorized by this Act to be made out of that Fund have been made may be applied, in such manner as the Minister of Finance may from time to time determine, to the improvement of the services and amenities provided for passengers at airports in Ceylon. Information necessary for the purposes of this Act to be furnished by the operator of any ship or aircraft to the competent authority. 7. The operator of any ship or aircraft shall, when requested to do so by the competent authority, furnish to the competent authority such information within the knowledge of that operator in regard to the passengers transported from Ceylon by that ship or aircraft as the competent authority may require for the purposes of this Act. Powers of entry and inspection of premises and documents. 8. (1) For the purpose of verifying the correctness of any information furnished by the operator of any ship or aircraft in pursuance of this Act or for the purpose of securing compliance with the provisions of this Act or of any regulations made thereunder, the competent authority may- (a) enter any premises in Ceylon used by such operator for the purposes of his business as a carrier of passengers by ship or aircraft; and (b) inspect and take copies of any such record of passengers transported from Ceylon by any ship or aircraft of that operator as is kept by that operator (whether in pursuance of this Act or otherwise) in relation to his business. (2) The competent authority may, for the purpose of securing compliance with the provisions of this Act or of any regulations made thereunder, enter on board any ship or aircraft arriving in or departing from Ceylon and require the master of that ship or the captain of that aircraft to produce for inspection by the competent authority any document which contains information regarding the passengers to be transported by that ship or aircraft. Offences. 9. Any person who- (a) contravenes any of the provisions of this Act or of any regulation made thereunder, or (b) furnishes any false information to the competent authority, shall be guilty of an offence and shall, on conviction after summary trial before a Magistrate, be liable to imprisonment of either description for a term not exceeding six months or to a fine not exceeding one thousand rupees or to both such fine and imprisonment. Prosecutions to be by or with written sanction of competent authority. 10. No prosecution for an offence under this Act shall be instituted except by or with the written sanction of the competent authority. Regulations. 11. (1) The Minister may make regulations for the purpose of carrying out the provisions or giving effect to the principles of this Act. (2) In particular and without prejudice to the generality of the powers conferred by subsection (1), the Minister may make regulations for or in respect of all or any of the following matters: – (a) any matter stated or required by this Act to be prescribed; (b) the imposition of such conditions or restrictions on the departure of ships and aircraft from Ceylon as are considered necessary for the purpose of securing compliance with the provisions of this Act. (3) No regulation shall have effect until it is approved by the Senate and the House of Representatives and notification of such approval is published in the Gazette. Powers of competent authority exercisable by authorized officers. 12. The powers conferred on a competent authority by or under this Act, other than the power to sanction a prosecution conferred by section 10, may be exercised on his behalf by any other officer acting under the general or special directions of such authority. Interpretation. 13. In this Act unless the context otherwise requires- ” captain”, in relation to an aircraft, means the person for the time being in charge, command or control of that aircraft; ” competent authority “,- (a) with reference to all matters relating to the embarkation tax in respect of persons leaving Ceylon by ship, the operators of ships, and the Seaport Fund, means the Port Commissioner, Colombo; and (b) with reference to all matters relating to the embarkation tax in respect of persons leaving Ceylon by aircraft, the operators of aircraft, and the Airport Fund, means the Director of Civil Aviation; ” master “, in relation to a ship, means the person for the time being in charge, command or control of that ship; ” operator “- (a) in relation to a ship, means the owner, agent or master of that ship; and (b) in relation to an aircraft, means the owner, agent or captain of that aircraft.