10. Section 165B (inserted by Act No. 42 of 1979) is here by amended as follows: -
| (a) in subsection (1) of that section, by the substitution for the words" or any tax ", of the words" or no tax" ; |
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| (b) by the insertion, immediately after subsection (1) of that section, of the following new subsection:
| | " (1A) An Urban Council may by resolution impose and levy annually on every person who, within the administrative limits of such Council, practices any profession a tax of an amount not exceeding an amount specified by the Minister by regulation as the maximum amount of 'tax which the Council may so impose and levy. " ; | | |
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| (c) in subsection (2) of that section, by the substitution for the expression" under subsection (1) ", of the expression" under subsection (1) or subsection (1A) " ; |
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| (d) in subsection (3) of that section -
| | (i) by the substitution for the words" the tax ", of the words" any tax", | | |
| | (ii) in the definition of "business ", by the substitution for the words" trade or profession or calling", of the word" trade" ; and | | |
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| (e) by the substitution for the marginal note to that section, of the following marginal note: |
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Sri Lanka Consolidated Acts