Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsA person not liable to land tax if the total extent of his land is less than one hundred acres
| 4.* A person shall not be liable to land tax for any year of assessment if the total extent of the land owned by him (such total extent including the extent of the share of any land owned by him in common with any other person) on the last date of the year preceding that year of assessment is less than one hundred acres. |