140.
| (1) For the preparation of a new assessment, the annual value of each house, building land and tenement within the limits of any Pradeshiya Sabha Shall assessed by the Chief Valuer or any person or persons approved by the Pradeshiya Sabha with the approval of the Assistant Commissioner. |
|
| (2) For the purpose of ascertaining the extent of an cultivated lands for the purpose of the acreage tax, every Pradeshiya Sabha shall have power to appoint one or more persons to be assessors. |
|
| (3) For the purpose of assessing or verifying the annual value or the extent of cultivated land, it shall be lawful for the Chief Valuer or any person or persons appointed by the Pradeshiya Sabha under subsection (1) or subsection (2) to enter at any time between sunrise and sunset any building or land and to do or cause to be done therein, all such acts as may be necessary to ascertain the annual value or the extent thereof. |
|
|
Sri Lanka Consolidated Acts