Sri Lanka Consolidated Acts

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Land Tax Act (No. 27 of 1961) - Sect 53

Exemption from land tax in respect of land transferred to the Crown

51. Any person who wishes to transfer without any consideration to the Crown any land of which he is the owner may notify in writing his intention to do so to the Land Commissioner, and if the Land Commissioner upon such transfer issues to that person a certificate that the Land Commissioner has assumed ownership of that land on behalf of the Crown, then the extent of that land shall be excluded from the total extent of land in respect of which land tax is chargeable from that person.


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