Sri Lanka Consolidated Acts

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Motor Cars (Tax On Transfers) Law (No. 13 of 1978) - Sect 13

Interpretation

13. In this Law- " motor car " has the same meaning as in the Motor Traffic Act; " motor car to which this Law applies " means a motor car which is registered for the first time on or after November 15, 1970, being a motor car which was imported into, or manufactured or assembled in, Sri Lanka, and not being a motor car in respect of which no licence fee is payable on the issue of a revenue licence by reason of the operation of subsection (4) of section 31 of the Motor Traffic Act; " Registrar " means the Registrar of Motor Vehicles or any person authorized by him for the purposes of this Law; "transfer ", with it's grammatical variations and cognate expressions, when used in relation to a motor car to which this Law applies, includes-
(a) a change of possession of such motor car arising by reason of a sale ;
(b) a change of possession, on or after the date of commencement of this Law, of such motor car-
(i) arising by reason of a gift or mortgage; or
(ii) in consideration of money or money's worth under the terms of any agreement or arrangement, howsoever described.


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