Regulations, 199'

L. N. 85 of 1991

EXPENUlTIJRt: LEVY ACT. 1.990

(ACT NO. xxn OF 1990)

F..xpendltu", Uvy (RfSUturanl Sn-vict'5) (Ammdmmt)

Regulations, 199'

IN exercise: of the powers conferred by section 14 of the Expendiu.lre

Levy Act, 1990, the Minister of Fi nance has made the following regula·

I . The!;e regulations may be cited as the ElIpenditure Levy

( Reslaurant Services) (Ame ndmem) Regu lations. 1991 and shall be read

and construed as one with the Expenditure Levy (Restaurant Services)

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Regulalions. 1990, herrinafler referred to as Mt he principal regulations .

Immedia tely after regul ation 200fthe principal regulalions there

shall be added Ihe following new regulalions:-

NOIwithsllmding llfIy OIher provision o f the Act , in

the case of any irregularity of small imjXlrtance which. if unde'

lected, may invo lve loss of revenue but which does nOI seem to

have bee n committed maliciously. the Accountant General

may, with tae OOIlCUrrenee of the seller of scheduled goods 01""

serviCC$, impose a penalty not exceeding LrnSO asan alternative

to proceedings in court.

An appeal to the Appeals Board established by the

for appuli. Act against an assessment of Icvy made in accordance wilh the

Act. may be entered by the seUer of scheduled goods 01"" services

upon whom the ~ment is made ",; thin fifteen days of the

service of Ihe asses.o;menl; while an appe al against a decision of

the Acoountanl General may be entered by an aggrieved person

within fifteen days from the dale that the decision was

communicated to him. M.

3. Regulations 21 and 22 of the principal regulation!; shall be

renumbered regulations 23 and 24 Ihereof respectively.

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