5. Section 247C (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 any tax, |
|
| (b) by the insertion, immediately after subsection (1) of that section, of the following new subsection: -
| | " (1A) A Municipal 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. "; | | |
|
|
| (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) |
|
| (d) in subsection (3) of that section -
| | (i) by the substitution for the words" the tax ", of the words" any tax" ; and | | |
| | (ii) in the definition of "business". by the substitution for the words" trade or profession or calling ", of the word" trade"; and | | |
|
|
| (e) by the substitution for the marginal note to that section, of the following marginal note: |
|
|
Sri Lanka Consolidated Acts