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| IMPERIAL LIGHTHOUSE SERVICE GOODS |
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AN ORDINANCE TO PROVIDE FOR A REBATE OF CUSTOMS DUTY PAID ON THE IMPORT INTO CEYLON OF ARTICLES SUBSEQUENTLY PURCHASED IN CEYLON FOR THE USE OF THE IMPERIAL LIGHTHOUSE SERVICE, AND FOR THE VALIDATION OF REBATES HERETOFORE ALLOWED ON SUCH ARTICLES.
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| Ordinance Nos, |
| 64 of 1938 |
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[21st December
, 1938 ]
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Short title.
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1. This Ordinance may be cited, as the Imperial Lighthouse Service Goods (Rebate of Customs Duty) Ordinance.
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Rebate of customs duty on articles certified to have been purchased in Ceylon for the use of the Imperial Lighthouse Service.
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2.
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(1) Where any article on which import duty in Ceylon has been paid is purchased in Ceylon for the use of the Imperial Lighthouse Service and paid for out of the General Lighthouse Fund, the Principal Collector of Customs shall, notwithstanding anything in the Customs Ordinance to the contrary, allow a rebate of the duty paid on that article, upon production of a certificate from a certifying officer to the effect that such article was so purchased and paid for, and upon proof to his satisfaction of such particulars as he may require in regard to the amount of duty paid on that article and the time and place of payment of such duty.
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(2) The Minister of Finance1 may, by Notification published in the Gazette, authorize any officer of the Imperial Lighthouse Service to issue certificates for the purposes of this section.
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(3) The certificate required by this section shall be in such form as the Principal Collector of Customs shall from time to time prescribe.
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Reimposition of customs duty if article is subsequently sold.
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3.
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(1) Where any article in respect of which a rebate of customs duty has been allowed under section 2 is sold in Ceylon by any officer of the Imperial Lighthouse Service or on his instructions, such officer shall forth-with furnish the Principal Collector of Customs with a declaration containing such particulars relating to the sale as the Collector may require ; and such officer shall pay to the said Collector an amount equivalent to the customs duty which would have been payable on such article if it had been imported into Ceylon at the time of the sale.
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(2) Every declaration furnished for the purposes of this section shall be exempt from stamp duty.
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Validation of rebates of import duty.
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4. Any rebate of import duty allowed by the Principal Collector of Customs before the date of the commencement of this Ordinance in respect of any article purchased in Ceylon for the use of the Imperial Light-house Service is hereby declared to be and to have been for all purposes valid and lawful.
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Interpretation. (61 & 62 Vict, c. 44.)
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5.
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(1) In this Ordinance, unless the context otherwise requires-
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” certifying officer ” means any officer of the Imperial Lighthouse Service authorized by the Minister of Finance1 to issue certificates under section 2 ;
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” General Lighthouse Fund” means the General Lighthouse Fund established by the Merchant Shipping (Mercantile Marine Fund) Act, 1898, of the Parliament of the United Kingdom.
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(2) This Ordinance shall, so far as is consistent with the tenor thereof, be read and construed as one with the Customs Ordinance.
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