3. In determining the number of houses for the purposes of section 2-
| (1) a house which belongs to a religious organization or charitable trust or which is part of an industrial, commercial or agricultural concern shall be excluded, if, and only if, such house is in the opinion of the Commissioner used exclusively for the purposes of such religious organization, trust or concern; |
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| (2) a person who, on or after the date of commencement of this Law, becomes the owner, otherwise than by intestate succession, of not less than one-half share of any house owned in undivided shares shall be deemed to own such house; |
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| (3) a person who, on or after the date of commencement of this Law, becomes the owner, otherwise than by intestate succession of less than one-half share in more than one house owned in undivided shares, shall be deemed to own the number of houses in which he owns such shares, reduced by one; |
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| (4) a person who, prior to the date of commencement of this Law, owned shares in houses owned in undivided shares, shall be deemed to own such number of houses as is equivalent to the aggregate of such shares computed to the nearest whole number. |
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Sri Lanka Consolidated Acts