BY virtue of .the powers vested in me under Section 8 of the Finance Statute of the Southern Province No, 7 of 1990,1, Matarage Sirisena Amarasiri, Chief Minister and Minister in charge of the subject of Finance of the Southern Provincial Council, do by this order, with effect from First January 1991, declare the following articles to he excepted article.

1. Books (excluding Magazine, Periodicals and News Papers)

2. Bread

3. Cardamons

4. Cinnamon

5. Cloves

6. Nutmeg

7. Papin

8. Paper

9. Rubber

10. Green Leaf

11. Petrol sold to Diplomatic Missions and to Members of the Diplomatic Staff of such Missions,

12. Water sold by the Water Supply and Drainage Board or Local Authority. .

13. Jewellery and Gems sold for payment in Foreign Currency, if sold by any person authorised by Central Bank of Sri Lanka to deal in Foreign Currency.

14. Pharmaceutical drugs.

BY virtue of the powers vested in me by section 76 (1) of the Finance Statute of the Southern Province No ,7 of 1990, I, Matarage the denomination of Re. 1 (One), Rs. 2 (Two), Rs. 5 (Five), Rs.10 (Ten), Rs. 20 (Twenty), Rs. 50 (Fifty), Rs. l00 (One Hundred) Rs. 500 (Five Hundred), Rs.1,000 (One Thousand) issued already by the Government of Sri Lanka and overprinted with the English letters S.P.C. to be used for the payment of stamp duty on the instruments and documents referred to in Section 37 (a), (b) and (c) of that Statute.

BY virtue of the powers vested, in me under section 77(1) (a) read with section 37 of the Finance Statute of the Southern Provincial Council, No. 7 of 1990, I, Matarage Sirisena Amarasiri, Chief Minister and the Minister in charge of the subject of Finance of the Southern Provincial Council, do by this order, make regulation to charge Stamp Duty as follows :-

BY virtue of the powers vested in me under section 5 (1) of the Finance, Statute of the Southern Province No. 7 of 1990,I Matarage Sirisena Amarasiri, Chief Minister and Minister in charge of the subject of Finance of the Southern Provincial Council being of the opinion that it is essential for the economic programs of the Southern Province, do by this order, with effect from First January 1991 exempt the following from Turnover Tax.

1. Any business for the export of any manufactured or processed article.

2. Any Government Department except where such Department carries on a business.

3. Any Local Authority

4. National Development tottery

5. Mahapola Lottery

6. Wasana Lottery of the National Youth Service Council

7. Lotteries conducted by the National Lotteries Board.

BY virtue of the powers vested in me under Section 7 (1) of the Finance Statute of the Southern Province No. 7 of 1990, I, Matarage Sirisene Amarasiri, Chief Minister and the Minister in charge of the subject of Finance of the Southern Provincial Council, do by this order with effect from First January, 1991, fix the following rates of Turn Over Tax.

In respect of the Turnover of business of selling the following items in retail or wholesale other than the sale by a Manufacturer and items mentioned in parts and 3 below at 1% of the Turnover.

Business of selling :-

(1) Gems

(2) Gold

(3) Precious and semi precious stones

(4) Furniture

(5) Timber whether sawn or in the form of logs

(6) Accessories, components and other materials for the purpose of assembling or manufacturing Motor Vehicles (excluding Motorcycles, Motorlorries and Scooters)

At 5% for the Turnover.

In respect of a Turnover of a business of buying and selling Jewellery and Costume Jewellery at 10% of the Turnover.