Excise (Amendment)

Excise (Amendment)

BE it enacted by the Parliament of the Democratic Socialist Republic of Sri Lanka , as follows:-

[12th April
, 1995
Short title

1. This Act may be cited as the Excise (Amendment ) Act, No. 7 of 1995

Amendment of section 22 of chapter 52.

2. Section 22 of the Excise Ordinance (hereinafter referred to as the “principal enactment”) is hereby amended in subsection (3) of that section by the substitution, for the words “within a period of one month”, of the words”within a period of four months “.

Amendment of section 43 of the principal enactment.

3. Section 43 of the principal enactment is hereby amended by the substitution for the words”excisable article not of the licensed under this Ordinance shall”, of the words ” excisable article not licensed under this Ordinance or any un-authorised storage or sale of any excisable article.

Amendment of section 48 of the principal enactment.

4. Section 48 of the principal enactment is hereby amended by the substitution for the words from “five thousand rupees” to the end of that section, of the words “five hundred thousand rupees or to both.”.

Insertion of new section 58B in the principal enactment

5. The following new section is hereby inserted immediately after section 58A of the principal enactment and shall have effect as section 58B of that enactment :-

” Payment to excise officers for special services and attendance.

58B. Where any person requires-

(a) any service which is determined by the Commissioner-General of Excise as a special service; or

(b) the attendance of any excise officer at any office or place other than his proper office or place of employment,

payment shall be made for such service or attendance, as the case may be, to the Commissioner-General of Excise by such person at such rates as may be specified by the Com-missioner-General of Excise”

Amendment of the principal enactment and other written law.


(1) Where in any provisions of the principal enactment or any written law, or In any notice, communication, form, or other document, issued, made, required or authorised, by or under the principal enactment or such written law. The expression “Excise Commissioner’ occurs there shall be substituted for such expression, the expression Commissioner-General of Excise”.

(2) Where in any provision of written law, the expression ‘Deputy Commissioner of Excise ” or “Deputy Commissioner” denoting a Deputy Commissioner of Excise appointed under the principal enactment occurs such expression shall be deemed to include a Commissioner of Excise appointed under the principal enactment

Saving for contracts &c

7. Every contract, agreement or other instrument or document whatsoever made, issued or executed prior to the date of commencement of this Act, by or in favour of the Excise Commissioner shall be deemed, from and after the date of commencement of this Act, to be and to have been made, issued or executed, by or in favour of the Commissioner-General of Excise.

Sinhala text to prevail in case of inconsistency.

8. In the event of any inconsistency between the Sinhala and Tamil texts of this Act, the Sinhala text shall prevail.