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| REVENUE PROTECTION |
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AN ACT TO PROVIDE FOR THE PROTECTION OF THE PUBLIC REVENUE OF CEYLON.
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[29th August
, 1921 ]
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Short title.
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1. This Act may be cited as the Revenue Protection Act-
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Power of Minister to make Revenue Protection Orders.
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2. If the Cabinet shall, during any session of Parliament, approve of the introduction into the House of Representatives of a bill or resolution whereby, if such bill or resolution be passed into law or carried , an import or export duty shall be imposed on any article or articles previously exempt from import or export duty , or whereby the import or export duty or duties previously payable on any goods , wares or merchandise shall be altered , it shall be lawful for the Minister of Finance to issue an order to the
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When a Revenue Protection Order ceases to be in force.
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3. A Revenue Protection Order shall cease to be in force-
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(a) on a date four months after the date on which such Order came into force; or
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(b) on the date of the rejection by Parliament of the Bill or resolution which was the subject-matter of the decision in relation to which such Order was made; or
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(c) on the date of the withdrawal of such Bill or resolution from Parliament; or
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(d) on the date on which Parliament adjourns sine die the consideration of such Bill or resolution; or
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(e) on the date of the dissolution of Parliament; or
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(f) on the date on which such Bill (whether with or without modification) becomes an Act of Parliament, or such resolution (whether with or without modification) is passed by Parliament, as the case may be, whichever date is the earlier date.
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circumstances in which a Revenue Protection Order is void and of no effect.
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4. So long as a Revenue Protection Order is for the time being in force in respect of any customs duty on any article the Minister shall not make a subsequent Revenue Protection Order in respect of such effect. duty on that article, and accordingly any such Order made by the Minister in contravention of the preceding provisions of this section shall be void and of no effect whatsoever.
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Effect of a Revenue Protection Order.
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5. So long as a Revenue Protection Order is for the time being in force in respect of any customs duty on any article, the Principal Collector shall,-
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(a) if such Order is an Order to demand and levy such duty on that article at the rate or rates specified in the Order, provisionally demand and levy such duty on that article at the rate or rates so specified, in lieu of such duty leviable on that article under the Customs Ordinance or any resolution passed by Parliament thereunder but, unless otherwise expressly provided in the Order, in addition to such duty leviable on that article under any written law other than the Customs Ordinance or such resolution; or
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(b) if such Order is an Order abolishing such duty on that article, provisionally not demand or levy such duty on that article.
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| Chapter 250, Volume No. 8 Page No.. |
