111.
| (1) Where any land or building, which is situated within the limits of any Pradeshiya Sabha area and is the property of the State, is occupied or held by any person under any lease or permit granted by the State, such land or building shall be liable to be. assessed in respect of any special rate improved under section 109 and such person shall be liable to pay and shall pay the special rate leviable in respect of the land or building. |
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| (2) No property of the State whether movable or immovable, shall be liable to be seized Or sold for the recovery of any special rate which may be due from any person occupying or holding that property under any agreement, contract or permit, whether expressed or implied, with or from the State. |
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Sri Lanka Consolidated Acts