37. *[* Application modified in such areas as may be specified in an Order under section 2 of the Rating and Valuation Ordinance.-See Section 76 thereof.]
| (1) A land tax may be imposed and levied under this section by any Village Council which is authorized in that behalf by the Minister1 by Notification published in the Gazette. |
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| (2) The land tax under this section shall consist of either or both of the following : -
| | (a) an assessment tax not exceeding nine per centum of the annual value of all buildings and all lands situated in localities within the village area which are declared by the Village Council with the approval of the Assistant Commissioner to be built-up localities ; and | | |
| | (b) an acreage tax not exceeding two rupees a year on each acre of land which is situated within that village area and which is under permanent cultivation or regular cultivation of any kind other than paddy and chena cultivation : | | |
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| (3) Where any land or building, which is situated within any village area and is the property of the Crown, is occupied or held by any person under any lease or permit granted by the Crown, such land or building shall be liable to be assessed in respect of any land tax imposed under this section, and such person shall be liable to pay and shall pay the tax leviable in respect of that land or building. |
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| (4) No property of the Crown, whether movable or immovable, shall be liable to be seized or sold for the recovery of any tax which may be due from any person occupying or holding or enjoying any land or building, which is the property of the Crown, under any agreement, contract, or permit, whether express or implied, with or from the Crown. |
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| (5) The land tax under this section shall be assessed and levied, and, in cases of default, shall be recovered summarily, in such manner as may be prescribed by rules under section 52 : |
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| (6) The authority to levy a land tax given to a Village Council by the Minister by Notification under subsection (1) may at any time be withdrawn by a like Notification upon the passing of a resolution in that behalf by the Village Council and upon the recommendation of the Assistant Commissioner that effect should be given to such resolution ; and where the authority is so withdrawn the Village Council shall forthwith abolish the tax, but without prejudice to its right to recover any arrears of tax that may be due at the time of such abolition. |
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| (7) Where any town or village is excluded from the operation of the Local Boards Ordinance, 1898,*[* Repealed by Act No. 54 of 1949.] or the Small Towns Sanitary Ordinance, 1892, * and brought within the operation of this Ordinance, the Minister1 may by Order published in the Gazette declare that town or village or any portion thereof to be a built-up locality and direct the Village Council to impose and levy within that locality an assessment tax in accordance with the provisions of this Ordinance. An Order declaring a built-up locality under this section may be published at any time after the publication of the Order1 whereby the town or village is brought within the operation of this Ordinance and before the date on which the Order1 is to take effect; and the first assessment tax under this Ordinance to be levied within that locality with effect from that date may be imposed before that date. |
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Sri Lanka Consolidated Acts