Excise (Amendment) Law

Excise (Amendment) Law


BE it enacted by the National State Assembly of the Republic of Sri Lanka as follows: –
Short title.
1. This Law may be cited as the Excise (Amendment) Law, No. 27 of 1974.
Replacement of section 38 of Chapter 52.
2. Section 38 of the Excise Ordinance is hereby repealed and the following new section is substituted therefor-

‘ Power to cut spadices of trees tapped without licence.

(1) Where an authorized officer at any time finds fermented toddy in any pot or other receptacle hanging under a spadix from any tree, he may, if he is satisfied that no licence is in force authorizing the manufacture of fermented toddy from that tree, cut such spadix or cause such spadix to be cut in his presence and under his supervision:
Provided that where at that time a tapper is found upon such tree, such spadix shall not be cut and such tapper and the owner of such tree shall be dealt with under sections 35 and 46.
(2) Where a spadix of a tree is cut in accordance with the provisions of subsection (1), such authorized officer shall make a report to the Government Agent and the Superintendent of Excise of the District, giving details of the location of the tree, and any other particulars as may be required’ to be furnished by such Government Agent or the Excise Commissioner.
(3) In this section-
” authorized officer ” means-

(a) an Excise Inspector or any other officer of the Excise Department whose rank is higher than that of an Excise Inspector; or
(b) any state officer authorized by the Government Agent of the District’.