6.
| (1) No person who becomes the owner of any house in respect of which the exemption from income tax conferred by section 2 has been, or is due to be, granted, shall-
| | (a) amalgamate or cause or permit the amalgamation of such house or part thereof with another such house or part thereof; or | | |
| | (b) establish any structural connection or cause or permit the establishment of any such connection between such house or part thereof and another such house or part thereof. | | |
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| (2) Every person who contravenes the provisions of subsection (l) shall be guilty of an offence and shall on conviction after summary trial by a Magistrate be liable to a hue not exceeding five thousand rupees or to imprisonment for a period not exceeding six months or to Doth such tine and imprisonment. |
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Sri Lanka Consolidated Acts