Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsLiability of the head of a family to land tax in respect of land owned by members of that family
| 8. The extents of the land owned by the members of a family, other than the head of a family, for any year of assessment shall be aggregated. The aggregate extent of such land shall be deemed to form part of the extent of land owned by the head of that family for that year of assessment, and he shall be liable to pay the land tax for that year of assessment in respect of the land owned by the members of his family:Provided that where land tax cannot be collected from the head of the family, then, if his wife or child is included in such family, such portion of that amount as appears to the Commissioner to be attributable to the land owned by his wife or child may be collected from his wife or child notwithstanding that no assessment has been made upon such wife or child, and the provisions of this Act as to collection and recovery of the land tax shall apply accordingly. |