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UD Act PHI
UD Act PHI
n,d;aul wxYh
7 jk uy,
—fi;aisrsmdh˜
n;a;ruq,a,
0112 - 872616
0112 - 871503
www.uda.lk
ie,iqï yd f.dvke.s,s fr.=,dis
k.r ie,iqïlrKh wxY 2 lska iukaú; fõ
• ixj¾Ok m%j¾Okh
• ixj¾Ok md,kh
ie,iqï yd f.dvke.s,s fr.=,dis we;=,;a
jkafka ixj¾Ok md,k úIh m:hghs
fuu fr.=,dis j, wruqK ck fi!LHh,
m%fõYu, wdrlaIdj, iqjmyiqj, mdrsirsl
ruKSh;ajh yd mqoa.,sl;ajh iq/lSuhs
3/15/2021 Enforcement Division 2
1982 wxl 4 ork kd.rsl ixj¾Ok
wêldrsh ^ixfYdaOk& mk;
5. ^we& wêldrsh i;= n,;, wNsksfhdackh
lsrSu
3 jk j.ka;sh hgf;a ixj¾Ok m%foaYhla f,i m%ldYs;
hï m%foaYhla we;=<; ie,iqï lsrSug wod< wêldrsfha
n,;,, ld¾h iy ;¾;jH lsisjla wêldrsh úiska
m<d;a md,k wdh;khla úuid ta m<d;a md,k
wdh;kfhys hï ks,Orhl= fj; mjrkq ,eìh yels
w;r, tu ks,Orhd úiska, wêldrsfhys úOdkh,
wëCIKh iy md,kh hgf;a tfia mjrk ,o n,;,
l%shdfõ fhoùu, ld¾h bgq lsrSu iy l¾;jH lsrSu
lrkq ,eìh hq;=h.
ixj¾Ok m%foaY
m%ldYhg m;alsrSu
wud;Hjrhdf.a
kshuhlska —ixj¾Ok
m%foaY˜ f,i m%ldYhg
m;a lsrSu 1978 wxl 41
ork mkf;a 3 jk
j.ka;sh
4
kd.rsl ixj¾Ok wêldrs mk;
cd;sl rdcH iNdfõ 1978 wxl 41 ork kd.rsl
ixj¾Ok wêldrs mk;
8 jk j.ka;sh
ie,iqï yd f.dvke.s,s fr.=,dis
21 jk j.ka;sh
1986 w;s úfYAI .eiÜ m;%h 392$9
2009 w;s úfYAI .eiÜ m;%h 1597$8
2011 w;s úfYAI .eiÜ m;%h 1701$13
5
uQ,sl ie,iqï ksrdlrkh iy
ie,iqï wkqu; lsrSu fr.=,dis wxl 10
uQ,sl ie,iqï ksrdlrkh ,sÅ;j lrkq ,eìh hq;=
w;r, mkjkq ,nk iSud lsrSï iy fldkafoAis Bg
we;=,;a lrkq ,sìh yelsh.
th tla j¾Ihl ld, mrsÉfþohlg muKla
iSud úh hq;=h.
uQ,sl ie,iqï ksrdlrkh wjir m;%hla fkdjk
w;r, ljr wkaoul jqjo ixj¾Ok lghq;a;la
wdrïN lsrSug fyda lrf.k hdug b,aÆïlreg
fyda fjk;a hï ;eke;a;l=g ysñlula bka
fkd,efí.
6
ie,iqï bosrsm;a lsrSu
• fr.=,dis wxl 4
iqÿiqlï ,;a ;eke;a;l= úiska ms<sfh, fldg w;aika
fldg ;sìh hq;=h.
bvfï fyda ia:dkfhys whs;slre úiska w;aika fldg
;sìh hq;=h.
msgm;a 3 lska hqla;j bosrsm;a lrkq ,sìh hq;=h.
7
f.dvke.s,s j¾.
1986 fr.=,dis wxl 8 (1), 8 (2), 8 (3), 2009 yd 2011 fr.=,dis wxl (1)
f.dvke.s,s j¾. uy,a ixLHdj
—tA ˜ j¾.h ^wê Wi& ìï uy, we;=¿j uy,a 5 la fyda Bg jeä
i. fkajdisl j. ó. 200
olajd boslsrSï jev wkqu; ie,iqïj,g yd
3' boalsrSï lghq;a; wêldrshg ms<s.; yels
wjir m;%hg wkql+,j f.dvke.s,af,a
"iSIII" j¾.hg wh;a boslsrSïlre$whs;slre fyda fjk;a
ii. Fkajdisl fkdjk j. jHQyuh wdrCIHdj iy;sl lrñka isÿlr
f.dvke.s,s hï ;eke;a;l=
ó. 100 olajd we;s njg iy;slhla
2009 wxl 1597$8 ork w;s úfYAI .eiÜ
m;%fha VII jk Wm f,aLkh I fldgi
f.dvke.s,sj, Ndú;hka iy f.dvke.s,s j¾.
Ndú;hka f.dvke.s,s j¾.
ksjdi, nyqúO mosxÉh, uy,a ksjdi yd jeäysá
1 .Dyia; ksjdi
ld¾hd, f.dvke.s,s, fydag,a, ixpdrl
kjd;eka, ;dkdhï, fmdÿ kjd;eka, idmamq
2 jdKsc ixlS¾K, iqmsrs fj<| ie,a, wjkay,a, jdyk
kej;=ï m,j,a
l¾udka;Yd,d, jevm<j,a, .nvd, ld¾ñl
3 ld¾ñl wdh;k, há;, myiqlï iemhqï uOHia:dk
rcfha f.dvke.s,s, w¾O rdcH f.dvke.s,s yd
4 wdh;ksl fjk;a fmdÿ f.dvke.s,s
11
2009 wxl 1597$8 ork w;s úfYAI .eiÜ
m;%fha VII jk Wm f,aLkh II fldgi
iu;=,Hh wju jeis c,h r|jd.ekSfï úêúOdk kshuhka
jy, ie,iqï m%foaYh iy oeä we;=reï m%foaYfha
j¾. óg¾ 100 lg wjYH wju >k óg¾ Odrs;dj
jd¾Isl j¾Idm;k mosxÑh
m%udKh ^ñ,s óg¾& jdKsc ld¾ñl wdh;ksl
.Dyia; uy,a$ksjdi
idêm;H
750 - 1,000 1.5 2.5 5 8 10
1,000 - 1,500 1.5 2.5 3 8 10
1,500 - 2,000 1.5 2.5 3 5 10
2,000 - 2,500 1.5 2.5 3 3 5
2,500 - 3,000 1.5 2.5 2 2 3
3,000 - 4,000 1.5 2.5 1 1 2
4,000 - 5,000 1.5 2.5 0.5 1 1
5,000 - 6,000 1.5 2.5 0.5 0.5 0.5
jeis c,h r|jd ;eîu i|yd wdjrKh
fkdlrk ,o N+ñ m%udKh .kkh lsrSu
wjYH iu;=,Hh jeis c,h wju mrsudj iuia: jy, ie,iqï m%foaYh
r|jd .ekSfï kshuh = x iy oeä we;=reï ^isfuka;s
^>k óg¾& 100 fldkal%SÜ& m%foaYh
= 3 >k óg¾
13
m%;sfCIam lsrSug tfrysj wNshdpkd
fr.=,dis wxl 11
14
N+ñ o¾Ykh iy jDCI
ixrCIKh lsrSu
fr.=,dis wxl 35
19
ùÓ fldkaj, oS rjqï lsrSu fyda .Eu
fr.=,dis wxl 32
t1
20
msgqmi bv lv
fr.=,dis wxl 26 (2) & 26 (4)
msgqmi ud¾.h 6 ó.
hï f.dvke.s,a,l msgqmi
f.dvke.s,a, f.dvke.s,s iSud brla
óg¾ 6 lg jvd m<,a jQ
ù;shlg hdnoj msysgd
ìï fldgi
we;s úg
m%fõY ud¾.h
22
msgqmi wjldYh
fr.=,dis wxl 26 (1)
ìï uy,
ìï uy, + 1
23
msgqmi wjldYh
fr.=,dis wxl 26 (1)
ìï uy, + 2
ìï uy, + 3
fyda
f.dvke.s,s Wi óg¾
15 lg wvqúh hq;=h.
24
msgqmi wjldYh
wê Wi f.dvke.s,s
fr.=,dis wxl 30 (2)
msgqmi wjldYh (X) = f.dvke.s,s Wi
4
fyda
25
me;s wjldYh
wê Wi f.dvke.s,s
fr.=,dis wxl 30 (1)
me;s wjldYh (d) = f.dvke.s,s Wi
(wju jYfhka tla me;a;la)
4
fyda
óg¾ 5.5
26
f.dvke.s,s Wi
mj;akd ìï fldgia
fr.=,dis wxl 18 (1)
iy / fyda
or
óg¾ 6 g wvq
Wmrsu uy,a ixLHdj =2
ud¾.h
27
újD; bv lv
fkajdisl
fr.=,dis wxl 22 (1) wkqfnoSug woyia lrk bvï
fldgi fyda N+ñ Nd.h
fylafghd¾ tllg jeäjk
wjia:djloS, ùÓ w;ayerSfuka
miq 10 % lg fkdwvq
m%udKhla m%cd iy úfkdao
lghq;= iy t,suyka m%foaY
jYfhka Ndú;d lsrSu i|yd
iqÿiq ia:dkj,ska fjkalrkq
,eìh hq;=h.
tfia fjkalrkq ,o bv lv
ishÆ .dia;= j,ska f;drj
wêldrsh fj; mjrd fokq
,eìh hq;=h.
28
m%cd iy úfkdao lghq;=
i|yd újD; wjldYh
fkajdisl
fr.=,dis wxl 22 (1) (wd) (1996 ixfYDaê;)
m%Odk ud¾.h
29
m%cd iy úfkdao lghq;=
i|yd újD; wjldYh
jdKsc fyda ld¾ñl
fr.=,dis wxl 22 (1) (w) (1996 ixfYDaê;)
30
yerjqï jD;a;h
fr.=,dis wxl 16 (4)
3 ó.
m%Odk ud¾.h
33
m%fõYh
fkajdisl tall
fr.=,dis wxl 16 (2) (w) iy III jk Wmf,aLkfha —w˜ wdlD;sh.
3
óg¾ 4.5 la m<, iy os.
6 óg¾ 100 lg wvq fiajd
4.5 ó.
7 2 imhk ud¾.hla
8
Wmrsu ksjdi tall 8 ls
1
m%Odk ud¾.h
34
m%fõYh
fkajdisl tall
fr.=,dis wxl 16 (2) (w) iy III jk Wmf,aLkfha —w˜ wdlD;sh.
11 10
óg¾ 6 la m<, fiajd
9 imhk ud¾.hla
12
14 8
7 6
Wmrsu ksjdi tall 20 ls
15 13
16
17 18 3 4
5
6 ó.
19
20 2
1
m%Odk ud¾.h 35
m%fõYh
fkajdisl fkdjk tall
fr.=,dis wxl 16 (2) (wd) iy III jk Wmf,aLkfha —wd˜ wdlD;sh.
3
tla ìï láÜhlg fyda N+ñNd.hlg
2
jeä jQo ìï lÜá y;rlg wvqjQo
m%foaYhlg ùÒfhka fiajdj ie,fik
wjia:djloS
4
bvfï Wmrsu m%udKh - 500 j.ó.
1
(tla bvï fldgila i|yd )
ud¾.fha wju m<, - 6 ó.
6 ó. ud¾.fha wmrsu os. - 50 ó.
Wmrsu f.ìï wkqmd;h - 1 : 1.5
Wmrsu ìï fldgia .kk -4
m%Odk ud¾.h
36
m%fõYh
fkajdisl fkdjk tall
fr.=,dis wxl 16 (2) (wd) iy III jk Wmf,aLkfha —wd˜ wdlD;sh.
m%Odk ud¾.h
37
ìï lÜáj, msrsú;r
uyckhd /iajk f.dvke.s,s iy fmdÿ f.dvke.s,s
fr.=,dis wxl 17 (1) iy III jk Wmf,aLkfha —we˜ wdlD;sh
i|yd
ìï uy,
ìï uy, + 1
ìï uy, + 2
ìï uy, + 3
38
ìï lÜáj, msrsú;r
uyckhd /iajk f.dvke.s,s iy fmdÿ f.dvke.s,s
yer wfkl=;a f.dvke.s,s
fr.=,dis wxl 17 (1) iy III jk Wmf,aLkfha —we˜ wdlD;sh
i|yd
ìï uy,
ìï uy, + 1
ìï uy, + 2
ìï uy, + 3
39
ìï lÜáj, msrsú;r
wê Wi f.dvke.s,s
fr.=,dis wxl 27 (1)
i|yd
40
N+ñ Nd.fha m<,
uyckhd /iajk f.dvke.s,s iy fmdÿ f.dvke.s,s
yer wfkl=;a f.dvke.s,s
fr.=,dis wxl 17 (1) iy III jk Wmf,aLkfha —we˜ wdlD;sh
i|yd
ìï uy,
ìï uy, + 1
ìï uy, + 2
ìï uy, + 3
41
N+ñ Nd.fha m<,
uyckhd /iajk f.dvke.s,s iy fmdÿ f.dvke.s,s
fr.=,dis wxl 17 (1) iy III jk Wmf,aLkfha —we˜ wdlD;sh
ìï uy,
ìï uy, + 1
ìï uy, + 2
ìï uy, + 3
42
N+ñ Nd.fha m<,
wê Wi f.dvke.s,s
fr.=,dis wxl 27 (1)
i|yd
43
N+ñ Nd.fha m<,
wdjd; fl,jr
fr.=,dis wxl 27 (2)
44
nEjqï ud¾.hl Wmrsu nEjqu
fr.=,dis wxl 31 (5) & 31 (6)
y
x
ud¾.h 6 ó. r: jdyk kej;=u
45
úÿ,s /yekaj,g we;s mr;rh
fr.=,dis wxl 38
w;sYlHu;dù
ó. 4.5
wjYlHu;dù
ó. 2.5
46
úÿ,s /yekaj,g we;s mr;rh
fr.=,dis wxl 38
w;sYlHu;dù
ó. 2.5
wjYlHu;dù
ó. 1.5
47
f.ìfï wkqmd;h
fr.=,dis wxl 15 (1)
jdyk keje;aùug Ndú;d lrk m%foaY iy jdhq iólrK hka;% fyda fjk;a
fiajd hka;% WmlrK iúlsrSu i|yd bvfok m%udKh w;ayersh yel.
48
f.dvke.s,s Wi
wê Wi fkdjk f.dvke.s,s
fr.=,dis wxl 18 (2)
2h fyda 15 ó.
49
f.dvke.s,s Wi
wê Wi f.dvke.s,s
fr.=,dis wxl 29 (1)
Wmrsu f.dvke.s,s Wi 2h
2h
50
f.dvke.s,s Wi
ie,ls,a,g fkd.;hq;= f.dvke.s,s Wi
fr.=,dis wxl 18 (4)
51
iajdNdúl wdf,dalh iy jd;dY%h
m%Njh
fr.=,dis wxl 45(1) iy 45 (2) (w) (wd)
52
fmdÿ f.dvke.s,sj, wdndê;
;eke;a;ka i|yd m%fõYh
2006 Tlaf;daïn¾ ui 17 oske;s wxl 1467$15 ork w;s úfYAI .eiÜ m;%h yd
fY%aIaGdêlrk ;Skaÿj wxl SC(FR) 221/2009
53
wNHka;r Y=oaO udkhka (wju)
kdk ldurh, jeisls,sh iy fldrsfvdaj
fr.=,dis wxl 42 (w)
2.1 ó. fldrsfvdaj
2.1 ó.
kdk
jeisls,sh ldurh
ìï uÜgu
54
wNHka;r Y=oaO udkhka (wju)
kdk ldurh, jeisls,sh iy fldrsfvdaj fkdjk ldur
fr.=,dis wxl 42 (wd)
2.7 m
nd,alh
id,h
2.7 m
2.4 m
ksok ldurh
ksok ldurh
ìï uÜgu
55
wNHka;r Y=oaO udkhka (wju)
jdhqiukh lrk ,o ldur
fr.=,dis wxl 42 (we)
2.4 m
ksok ldurh
2.4 m 2.4 m
id,h
ksok ldurh
ìï uÜgu
56
wNHka;r Y=oaO udkhka (wju)
we,jQ jy,hla iys;
fr.=,dis wxl 43
uOH ,CIh
2.4 ó.
2.1 ó.
id,h
ksok ldurh ìï uÜgu
57
iajdNdúl wdf,dalh iy jd;dY%h
md uyf,ys msysgd we;s ldur
fr.=,dis wxl 52
jd;dY%h
ìï uy,
1/3 h
GL GL
h
2/3 h
md uy,
58
iajdNdúl wdf,dalh iy jd;dY%h
iïu; wdf,dal ;,h
fr.=,dis wxl 51 (1)
iïu; wdf,dal ;,h
G+5
G+4
G+3
G+2
G+1
G
ìï uÜgu
63 1/2o
bvfï udhsu
59
iajdNdúl wdf,dalh iy jd;dY%h
iïu; wdf,dal ;,h yryd msysgd ;sìh yels jHQyhka
fr.=,dis wxl 51 (1)
63 1/2o
bvfï udhsu
60
iajdNdúl wdf,dalh iy jd;dY%h
f.dvke.s,a,l ndysr t<suyka bvlv
fr.=,dis wxl 51 (2) iy (3)
wjYH;d
wju m<, (x) = óg¾ 2.25
iïu; wdf,dal ;,h hï
f.dvke.s,a,l ì;a;shl fyda
iïu; wdf,dal ;,h fjk;a ndOlhka iu. iïu;h
fkdúh hq;=h.
G+2
;kslru f.dvke.s,a,g
iïnJOj fyda uyckhdf.a
m%fhdackh i|yd lem fldg
G+1 ;sìh hq;=h.
63 1/2o
jeisls,s kdkldur iïnJOfhka
wju óg¾ 1 la m<, újD;
G m%foaYhla ;sìh hq;=h
bvfï udhsu ìï uÜgu
x 61
iajdNdúl wdf,dalh iy jd;dY%h
f.dvke.s,a,l ndysr t<suyka bvlv
fr.=,dis wxl 51 (2) iy (3)
Wi (ó.) X (ó.)
3 2.25
h1 15 7.5
63 1/2o G+1
. .
. .
G h . .
bvfï udhsu ìï uÜgu . .
h h/2
x1
x2
X = iajdNdúl wdf,dalh iy jd;dY%h i|yd
x3 wjYH bv h yd idfmaCI fjkia fõ.
62
iajdNdúl wdf,dalh iy jd;dY%h
kdkldur iy jeisls,s
fr.=,dis wxl 48 (1) iy III jk Wmf,aLkfha —ta ˜ wdlD;sh
újD; m%foaYh = B
A
B =
10
f.ìï m%udKh = A
wdf,dalh yd jd;dY%h
63
iajdNdúl wdf,dalh iy jd;dY%h
fudag¾ jdyk .rdchka
fr.=,dis wxl 48 (1) iy III jk Wmf,aLkfha —ta ˜ wdlD;sh
A
B =
10
.rdch
újD; m%udKfhka 50 %
f.ìï m%udKh = A
la újD;j ;eìh hq;=h
A
B =
cfka,fha m%udKh = B 10
cfka,fha m%udKfhka 50 %
la újD;j ;eìh hq;=h
f.ìï m%udKh = A
l¾udka;Yd,d
wdf,dalh yd jd;dY%h
65
iajdNdúl wdf,dalh iy jd;dY%h
fjk;a ishÆ ldur
fr.=,dis wxl 48 (1) iy III jk Wmf,aLkfha —ta ˜ wdlD;sh
cfka,fha m%udKh = B A
B =
7
cfka,fha m%udKfhka 50 %
la újD;j ;eìh hq;=h
ldurh
f.ìï m%udKh = A
wdf,dalh yd jd;dY%h
66
iajdNdúl wdf,dalh iy jd;dY%h
úfYaIs; kshuh
fr.=,dis wxl 49
ldur 1
d/2
ldur 2
d
wdf,dalh yd jd;dY%h
újD; m%foaYh = B
wdf,dal iy jd;dY% wjYH;d ;SrKh lsrSfïoS, hï ldur
folla w;r jQ fmdÿ ì;a;sfha j¾. M%udKfhka Nd.hla
újD;j iy ks¾Ndê;j ;sfí kï ta tla ldurhla hdno
ldurfha fldgila f,i i,lkq ,eìh yelsh .
67
iajdNdúl wdf,dalh iy jd;dY%h
l¾udka;Yd,d iy .=oï yer fjk;a f.dvke.s,s
fr.=,dis wxl 46 (1)
wdf,dalh yd
jd;dY%h wdf,dalh yd jd;dY%h
ó. 10 ó. 10
ljq¿j, ;,hg isriaj Wmrsu ÿr
óg¾ 10 ls.
iy
ó. 10
wdf,dalh yd
wdf,dalh yd jd;dY%h
jd;dY%h
ó. 12 ó. 12
ljq¿j, ;,hg isriaj Wmrsu ÿr
óg¾ 12 ls.
iy
70
ldurj, wNHka;r Y=oaO udkhka
kdk ldur, jeisls,s iy kdk ldur jeisls,s taldnoaO
fr.=,dis wxl 40 iy III jk Wmf,aLkfha —W!˜ wdlD;sh
ó. 1.2
ó. 1.2
ó. 0.9
kdk ldurh
ó. 0.9
jeisls,sh
ó. 1.7
ó. 0.9
71
ixj¾Ok lghq;a; wjir m;%hg
wkql+, úh hq;= nj
fr.=,dis wxl 12
bvï wkqfnÿï fmd<j u;=msg yd ixj¾Ok n,m;%fha ixj¾Ok n,m;%fha wkql+,;d iy;slh
wNHka;rfha fldkafoais W,a,x.kh fldkafoais W,a,x.kh ,ndfkdf.k
lsrSï lr bvï wkqfnÿï lr lr fmd<j u;=msg ixj¾Ok lghq;a;
boslsrSï lsrSï
ixj¾Okh lsrSï fyda wNHka;rfha mrsyrkh fyda mdúÉÑ
boslsrSï lsrSï lsrSï