9. The following new section is hereby inserted immediately after section 165A, and shall have effect as section 165AA, of the principal enactment:
| 165A. Where an Urban Council resolves to impose and levy a duty in respect of a licence under section 164 or a tax on a trade under section 165A, and the trade carried on 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