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| SRI TAX |
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A LAW TO IMPOSE A LEVY ON CERTAIN MOTOR VEHICLES WITH DISTINCTIVE NUMBERS OF THE SRI SERIES AND TO PROVIDE FOR MATTERS INCIDENTAL THERETO OR CONNECTED THEREWITH.
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| Law Nos, |
| 47 of 1973 |
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| 15 of 1982 |
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Short title.
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1. This Law may be cited as the Sri Tax Law(Sections 1 to 6 of the Finance Law, No. 47 of 1973, have been reproduced under the title ” Sri Tax Law “.).
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LEVY ON PRIVATE CARS WITH DISTINCTIVE NUMBERS OF THE SRI SERIES |
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2.
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(1) Every person who, on November 10, 1972, was the registered owner of a private car to which was assigned a distinctive number of the Sri series, and every person registered as the first owner of a motor vehicle registered after November 10, 1972. as a private car shall pay a levy as provided in section 3 (1) and in accordance with such regulations as may be made in that behalf under this Law: Provided, however, that the preceding provisions of this section shall not apply to-
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(1) any person who is exempted from payment of revenue licence fee under section 31 (4) of the Motor Traffic Act, and
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(2) any person who, on and after November 10, 1972, but prior to March 23, 1981, applied for the cancellation of the registration of the private car, where on such application the registration of the car is cancelled by the Registrar of Motor Vehicles.
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(2) Every person who, on or after March 23, 1981, becomes the first owner of a motor car registered on or after that date shall pay the levy as provided in section 3 (1 A) and in accordance with such regulations as may be made in that behalf under this Law:
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Provided, however, that the provisions of this subsection shall not apply to and person who is exempted from payment of revenue licence fee under section 31 (4) of the Motor Traffic Act.
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In this subsection and in section 3 (1 A) ” motor car ” shall have the same meaning as in the Motor Traffic Act .
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Date of payment of the levy and penalties.
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3.
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(1) The levy under section 2(1) shall be paid to the appropriate licensing authority on or before December 31, 1973, or before the expiry of a period of three months from the date on which the vehicle was first registered as a private car, whichever is later:
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Provided, however, that the Minister may, if it appears to him to be necessary or expedient, by notification published in the Gazette, appoint a later date in place of the aforesaid date, December 31, 1973.
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(1A) The levy under section 2 (2) shall be paid to the appropriate licensing authority on or before May 31, 1982, or before the expiry of a period of three months from the date on which the vehicle was first registered as a motor car, whichever is later.
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(2) Every person who fails to pay the levy referred to in subsection (1) or In subsection (1A) (hereinafter referred to as the “levy”) on or before the dates on which such levy falls due for payment-
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(a) shall be liable to pay to the appropriate licensing authority a penalty amounting to twenty per centum of the amount of the levy; and
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(b) shall be guilty of an offence under this Law.
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(3) Every person guilty of an offence under this Law shall on conviction after summary trial before a Magistrate be liable to a fine not exceeding one thousand rupees.
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(4) Where the amount of the levy, and the penalty referred to in subsection (2), have not been paid to the appropriate licensing authority before the expiry of a period of three months from the date on which such levy falls due for payment in terms of subsection (1) or subsection (1A), the appropriate licensing authority shall issue a certificate, containing particulars of such levy and penalty and the name and last known place of residence of the person who has failed to pay such levy and penalty, to a Magistrate having jurisdiction in the division in which such place is situated. The Magistrate shall order such levy and penalty to be recovered as though it were a fine imposed by a sentence of the Magistrate on such person.
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