139.
| (1) In order to enable a Pradeshiya Sabha to assess the annual value of any house, building, land or tenement liable to be rated or the extent of any cultivated land for the purposes of the acreage tax, the Pradeshiya Sabha may require the owner and occupier of such house, building, land or tenement to furnish returns of the rent or annual value or extent thereof, and for like purposes it shall be lawful for any per on authorized in that belief by the Pradeshiya Sabha at any time between sunrise and sunset to enter and inspect and survey such house, building, land or tenement. |
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| (2) It shall be the duty of the owner of any immovable property in a built-up locality to notify in writing to the Pradeshiya Sabha, the completion of any new building or of any addition to any existing building, within fourteen days of such completion or addition. |
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| (3) Every person who-
| | (a) fails or neglects to furnish the return herein specified within seven days from the day on which he is required to do so; or | | |
| | (b) knowingly makes a false or incorrect return; or | | |
| | (c) hinders, obstructs or prevents any person authorized as aforesaid from entering or inspecting or, if need be, surveying any such house, building, land or tenement ; or | | |
| | (d) fails to comply with subsection (2), | | |
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Sri Lanka Consolidated Acts