Rice Subsidy Tax (Repeal)

Rice Subsidy Tax (Repeal) AN ACT TO REPEAL THE RICE SUBSIDY TAX ACT, NO. 13 OF 1967. BE it enacted by the Queen’s Most Excellent Majesty, by and with the advice and consent of the Senate and the House of Representatives of Ceylon in this present Parliament assembled and by the authority of the same as follows:- Short title and. date of operation. 1. This Act may be cited as the Rice Subsidy Tax (Repeal) No. 23 of 1971, and shall be deemed, for all purposes to have come into operation on October 1, 1970. Repeal of Act No, 13 of 1967. 2. The Rice subsidy Tax Act, No. 13 of 1967. is hereby repealed. Special transitory provisions. 3. The Rice Subsidy Tax Act, No. 13 of 1967. shall, notwithstanding its repeal by Act, be deemed to have to be, and to continue to be, in force for the purposes only of the collection, and recovery of any tax which became payable under that Act in respect of any period, prior to October 1, 1970, and accordingly, any act done or proceedings taken under that Act for the aforesaid purposes, whether before or on or after that date- (a) shall be deemed to have been or to be, as the case may be, duly done or taken under that Act; and (b) may be proceeded with or continued under that Act as though that Act had not been repealed.