138.
| (1) The Pradeshiya Sabha may from time to time for the purpose of assessment, and whenever there is sufficient ground therefor divide any house, building, land or tenement, and consolidate any separate houses, buildings, lands or tenements whatsoever within the limits of any Pradeshiya Sabha and assess, in respect of any rate or rates leviable under this Act, each such divided portion separately, and each such consolidated premises as a whole: |
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| (2) The Pradeshiya Sabha shall cause a notice of such division of consolidation to be given to ever) occupier, whether he be proprietor, joint proprietor, or tenant of each such house, building, land or tenement. |
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| (3) The assessed annual value of any premises so dealt with shall not, by reason of such division or consolidation be increased or reduced for the year in which the division or consolidation is made. |
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Sri Lanka Consolidated Acts