Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsImposition of the land tax
| 3. * Subject to the other provisions of this Act, there shall be charged for every year of assessment commencing on or after April 1, 1960, from every person who is the owner of any land in Ceylon on the last date of the year preceding that year of assessment a tax (hereinafter referred to as the " land tax ") calculated at the rate of fifteen rupees for each acre of land. |