Sri Lanka Consolidated Acts

Land Tax Act (No. 27 of 1961)

TABLE OF PROVISIONS

           Long Title

   1.	   Short title, and date of operation  
   2.	   Persons to whom this Act shall not apply  
   3.	   Imposition of the land tax  
   4.	   A person not liable to land tax if the total extent of his land is less than one hundred acres  
   5.	   Land to be excluded for the purposes of the land tax  
   6.	   A person who is liable to land tax and to make a contribution in respect of his taxable wealth to the Personal Tax in the same year of assessment shall not be liable to pay the Personal Tax in respect of his taxable wealth if such contribution is less than the amount of the land tax and shall not be liable to pay the amount of the land tax if the amount of such tax is less than such contribution  
   7.	   Set-off against the land tax in certain circumstances [ 19,10 of 1962.]  
   7A.	   Exemption of companies from land tax in certain circumstances. [ 19, 10 of 1962.]  
   7B.	   Set-off against the land tax in certain circumstances. [ 19, 10 of 1962.]  
   8.	   Liability of the head of a family to land tax in respect of land owned by members of that family  
   9.	   Land of married woman. Cap. 242  
   10.	   Separate assessment of husband and wife  
   11.	   Liability of a trustee to land tax in respect of land subject to or deemed to be subject to a trust  
   12.	   Liability of persons having interest in land for a period exceeding six years  
   13.	   Liability of person having life interest in a land  
   14.	   Land tax in respect of deceased person payable by executor  
   15.	   Joint executors  
   16.	   Liability in case of dissolved body of persons  
   17.	   Returns and information to be furnished  
   18.	   Information to be furnished by officials. Cap. 242  
   19.	   Who may act for incapacitated or non-resident person  
   20.	   Precedent partner to act on behalf of a partnership  
   21.	   Principal officer to act on behalf of a company or a body of persons  
   22.	   Signature and service of notice. Cap. 242  
   23.	   Penalty for incorrect return  
   24.	   Provisions in regard to assessments  
   25.	   Variation of the amount of the land tax in consequence of an amendment of the law or the rate of land tax  
   26.	   Assessment or amended assessment to be final. Cap. 242  
   27.	   Appeals to the Commissioner  
   28.	   Constitution of the Board of Review  
   29.	   Right of appeal to the Board of Review  
   30.	   Commissioner may refer appeals to the Board of Review. {Cap. 242.}  
   31.	   Hearing and disposing of appeals to the Board at Review  
   32.	   Appeals on a question of law to the Supreme Court  
   33.	   Provisions regarding the payment of the land tax  
   34.	   Land tax to include fines, &c  
   35.	   Land tax to be a first charge. Cap. 242  
   36.	   Recovery of land tax by seizure and sale  
   37.	   Proceedings for recovery of land tax before a Magistrate  
   38.	   Recovery of land tax out of debts, &c  
   39.	   Recovery of land tax from persons leaving Ceylon  
   40.	   Use of more than one means of recovery  
   41.	   Land tax paid in excess to be refunded. {Cap. 242.}  
   42.	   Offences of failure to make returns, making Incorrect returns, &c  
   43.	   Offence of breach of secrecy, &c. Cap. 242  
   44.	   Offences of fraud, &c  
   45.	   Land tax to be payable notwithstanding any proceedings or penalties, &c  
   46.	   Prosecutions to be with the sanction of the Commissioner  
   47.	   Officers  
   48.	   Assistant Commissioner of Inland Revenue may exercise powers of Assessor  
   49.	   Official secrecy. Cap. 242  
   50.	   Indemnification of representative  
   51.	   Exemption from land tax in respect of land transferred to the Crown  
   52.	   A company liable to the land tax and to the tax under the Companies Tax Act shall not be liable to the land tax if the amount of the land tax is less than the amount of the tax under the Companies Tax Act  
   53.	   Power to make rules  
   54.	   Interpretation