NBT is Consistence With the Constitution of Sri Lanka……

NBT is payable by every person (individual, Company, body of persons) or partnership who imports any article (other than any exempted article and any article in the personal baggage) into Sri Lanka, or carries on the business of manufacturing of any article other than any exempted article; or carries on the business of wholesale or retail sales of any article (other than such sale by the manufacturer of that article to whom the NBT provisions are applicable as the manufacture and liable under item (2) above, or carries on the business of providing a service of any description, including the business of banking or finance, other than any excepted service.

A lawyer has petitioned the Supreme court that certain provisions of the NBT  is  inconsistence  with the  Constitution, which need to be passed with 2/3 rd majority in Parliament or referendum.

The Speaker has informed Parliament today that the Supreme Court has  determined that the provisions are consistence with the constitution.