142.
| (1) Every person who is aggrieved by the decision under section 141 with regard to the assessment of any house, building, land, or tenement or the verification of the extent of the cultivated lard may, within thirty days of receiving the notification of the decision, institute an action objecting to such decision in the Magistrate's Court having jurisdiction in the place where such house, building, land, or tenement or such cultivated land in situated, if the amount of the rate or rates on the annual value of such house, building, land or tenement, or in the case of a consolidation, on the annual value of the houses. buildings, lands or tenements so consolidated, or the acreage tax on the verified extent does not exceed one thousand five hundred rupees, and in the District Court having such jurisdiction where such amount exceeds the sum of one thousand five hundred rupees. |
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| (2) Upon the trial of any action under this section, the plaintiff shall not be allowed to adduce evidence of any ground of objection which is not stated in his written objection to the assessment or verification. |
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| (3) Every such Court shall hear and determine such action according to the procedure prescribed, by the law for the time being in force. for hearing and determination of civil actions and the decision of such Court shall in all cases be subject to appeal to the Court of Appeal. |
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| (4) Every such appeal shall be governed by the provisions of any written law regulating the making of appeals to the Court of Appeal, from any judgment, decree, or order of a Magistrate's Court or a District Court, as the case may be. |
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| (5) Neither the lodging of any objection against any assessment or verification nor the institution of such action or any appeal therein hall stay the levying of the whole or any part of such rate or rates or tax, and the excess, if any, collected shall be returned according to the decision on the objection or the decision of such Magistrate, Court or District Court if there be no appeal or of the Court of Appeal, in case of appeal. |
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Sri Lanka Consolidated Acts