Sri Lanka Consolidated Acts

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Land Tax Act (No. 27 of 1961) - Sect 6

A person who is liable to land tax and to make a contribution in respect of his taxable wealth to the Personal Tax in the same year of assessment shall not be liable to pay the Personal Tax in respect of his taxable wealth if such contribution is less than the amount of the land tax and shall not be liable to pay the amount of the land tax if the amount of such tax is less than such contribution

6. Where any person who is liable to the land tax for any year of assessment is also liable to make a contribution in respect of his taxable wealth to the Personal Tax chargeable under the Personal Tax Act, No. 14 of 1959, for that year of assessment, then-
(a) if such contribution is less than the amount of the land tax, such person shall not be liable to pay the Personal Tax charged in respect of his taxable wealth for that year of assessment, and
(b) if the amount of the land tax is less than such contribution, such person shall not be liable to pay the land tax charged in respect of his land for that year of assessment.

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