12.
| (1) The person whose name appears as the owner of, or as trustee of, or as the person having a beneficial interest in, any land specified in the statement prepared under section 5, in the year in which such statement is first prepared, shall be liable to pay the land betterment charge fixed in respect of such land, or where the amount of such land betterment charge has been varied or modified under section 9 or section 10, the amount so varied or modified. |
|
| (2) The land betterment charge fixed in respect of any land shall be payable in such number of annual instalments not exceeding twenty as the land betterment charges officer may in his discretion determine. |
|
|
Sri Lanka Consolidated Acts