16.
| (1) Where a body of persons liable to pay the land tax has been dissolved, an Assessor shall determine the land tax payable by that body as if that body had not been dissolved. |
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| (2) All persons who, at the time of the dissolution of a body of persons, were members of that body shall be jointly and severally liable for the amount of any land tax or penalty payable under this Act by that body notwithstanding that no assessments have been made upon them, and the provisions of this Act as to collection and recovery of the land tax shall apply accordingly. |
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Sri Lanka Consolidated Acts