Sri Lanka Consolidated Acts

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Capital Levy Act (No. 51 of 1971) - Sect 25

Restriction on disposal of immovable property by any person in respect of whom an assessment is made

25. Where an assessment of capital levy under this Act is made in respect of any person and such person has not paid the levy, he shall not, except with the written permission of the Commissioner, alienate to any other person- Provided that such person or any member of his family may, after notice to the Commissioner, alienate to the Crown any immovable property belonging to him or any rights in any immovable property belonging to him.
(a) any immovable property belonging to such person or to any member of his family, or
(b) any rights in any immovable property belonging to such person or to any member of his family:


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