Sri Lanka Consolidated Acts

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Land Tax Act (No. 27 of 1961) - Sect 27

Variation of the amount of the land tax in consequence of an amendment of the law or the rate of land tax

25. Where by reason of an amendment of the law or an amendment of the rate of land tax it is necessary to vary the amount of land tax charged in any notice of assessment, an Assistant Commissioner may give such notification as may be necessary to the assessee specified in such notice of assessment; and any notification so given shall, as regards any particulars of the assessment contained in the notification which have not been included in the notice of assessment, have effect as if the notification were a notice of assessment.


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