Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsDetermination of duty or tax where several trades are carried on
| 151. Where a Pradeshiya Sabha resolves to impose and levy a duty in respect of a licence under section 149, or a tax on a trade under section 150 and the trade carried as is one of many other trades carried on in the same premises, the Pradeshiya Sabha shall determine such duty or tax on the basis of the apportioned annual value of the area of the premises occupied for the purposes of such trade. |