4. The following new section is hereby inserted immediately after section 247B, and shall have effect as section 247BB, of the principal enactment:
| 247BB. Where a Municipal Council resolves to impose and levy a duty in respect of a licence under section 247 A or a tax on a trade under section 247B, and the trade carried an is one of many other trades carried on in the same premises, the Council shall determine such duty or tax on the basis of the apportioned annual value of the area of the premises occupied for the purposes of such trade.". |
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Sri Lanka Consolidated Acts