Sri Lanka Consolidated Acts

Land Betterment Charges Law (No. 28 of 1976)

TABLE OF PROVISIONS

           Long Title

   1.	   Short title  
   2.	   Land betterment charges to be levied on lands within certain areas  
   3.	   Power of Minister by Order to declare an area as a betterment area  
   4.	   Government Agents to-be land betterment charges officers  
   5.	   Land betterment charges officer to prepare a statement of lands within betterment area  
   6.	   Land betterment charges officer in consultation with the Chief Valuer to prepare an assessment of the market value of the lands in a betterment area  
   7.	   Computation of land betterment  
   8.	   Copies of statement prepared under section 5 to be exhibited in certain public places  
   9.	   Objections to be sent by registered post to land betterment charges officer  
   10.	   Appeals to Minister  
   11.	   Land betterment charges officer to amend statement to give effect to decisions of the District Court. Magistrates Court and Supreme Court  
   12.	   Persons liable to pay the land betterment charge  
   13.	   Where there is a change of ownership of land, new owner may pay balance of land betterment charge payable in respect of such land  
   14.	   Persons liable to pay land betterment charge to be informed by  
   15.	   The amount of land betterment charges paid to be taken into account in computation of capital gains tax,  
   16.	   Government Agents to be land betterment charges officers  
   17.	   Power of land betterment charges officer by order to declare an area to be a benefited area  
   18.	   Land betterment charges officer to prepare a register of lands within benefited area  
   19.	   Minister to give directions as to how betterment charges are to be computed  
   20.	   Computation of annual land betterment charge  
   21.	   Persons liable to pay land betterment charges under this Part -  
   22.	   Persons liable to pay land betterment charge under this Part to be informed by  
   23.	   Power of Minister to exempt persons liable to pay land betterment charges from the payment of the same in certain eases  
   24.	   Power of land betterment charges officer to exempt in individual cases  
   25.	   Powers of entry and inspection  
   26.	   Land betterment charges in respect of land to be levied only under the provisions' of either Part I or Part II  
   27.	   Land betterment charges to be paid in addition to other rates and taxes  
   28.	   Land betterment charge by seizure and sale  
   29.	   Regulations  
   30.	   Interpretation