Sri Lanka Consolidated Acts

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Land Tax Act (No. 27 of 1961) - Sect 55

Power to make rules

53.
(1) The Minister may from time to time make rules generally for carrying out the provisions of this Act.
(2) Without prejudice to the generality of the powers specified in subsection (1), rules may be made under this section-
(a) providing for any matter which by this Act is to be or may be prescribed;
(b) prescribing penalties for the contravention of any rules made under this section or the failure to comply therewith not exceeding in each case a sum of five hundred rupees;
(c) prescribing any forms which may be necessary for carrying this Act into effect.
(3) All rules made under this section, other than a rule prescribing a penalty for the contravention of or failure to comply with a rule, shall be published in the Gazette and shall come into operation on the date of such publication in the Gazette or at such other time as may be stated in such rules.
(4) A rule prescribing a penalty for the contravention of or failure to comply with a rule shall not come into operation until it is approved by the Senate and the House of Representatives and notice of such approval is published in the Gazette.
(5) All rules made under this section, other than a rule prescribing a penalty for the contravention of or failure to comply with a rule, shall be laid, as soon as conveniently may be, on the table of the Senate and the House of Representatives at two successive meetings of the Senate and the House of Representatives and shall be brought before the Senate and the House of Representatives at the next subsequent meeting held thereafter by a motion that such rules shall not be disapproved, and if upon the introduction of any such motion, or upon any adjournment thereof, such rules are disapproved by the Senate and the House of Representatives, they shall be deemed to be rescinded as from the date of such disapproval but without prejudice to anything already done thereunder; and such rules, if not so disapproved, shall continue to be of full force and effect. Every such disapproval shall be published in the Gazette.

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