Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsLand tax for the year of assessment commencing on April 1, 1961, and the succeeding year of assessment [ 2, 3 of 1963.]
| 16. There shall be charged for the year of assessment commencing after April 1, 1961, and the succeeding year of assessment from every person who is the owner of any land in Ceylon the total extent of which on the last date of the year preceding that year of assessment is not less than twenty acres (such total extent including the extent of any share of any land owned by such person in common with any other person) land tax under the Land Tax Act, No. 27 of 1961, at the following rates:- Where the total extent of land is not less than twenty acres and not more than fifty acres Rs. 5 for each acre of the total extent of such land.Where the total extent of land is more than fifty acres and less than one hundred acresRs. 10 for each acre of the total extent of such land.Where the total extent of land is one hundred acres and more Rs. 15 for each acre of the total extent of such land. |