10.
| (1) Any husband or wife may give notice in writing to the Commissioner before the first day of June in any year of assessment, or at any time before an assessment is made in any year of assessment. requiring that the land tax shall be assessed, charged and recovered separately in respect of the land owned by the husband and in respect of the land owned by the wife as if they were not married; and all the provisions of this Act shall thereupon apply to each of them accordingly: |
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| (2) Where land tax is assessed separately in respect of the land owned by the husband and in respect of the land owned by the wife as a result of a notice under subsection (1), the extents of the land owned by the husband and the wife and the extent of the land owned by any individual who according to the returns of land furnished by the husband and the wife, is a child or a dependent relative of either or both of those spouses shall be aggregated and the land tax that would be payable by the husband if such notice had not been given shall be ascertained in accordance with the pro visions of this Act. The amount of the land tax so ascertained shall be apportioned among the husband and the wife in the proportion which the extent of the land owned by each of them bears to the total extent of land owned by both of them. |
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| (3) Where one spouse is resident and the other is non-resident, the resident spouse may be deemed to be the agent of the non-resident spouse for all the purposes of the land tax chargeable in respect of the land of both whether assessed jointly or separately. |
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Sri Lanka Consolidated Acts