143.
| (1) Where physical alterations affection the annual value of any house, building, land or tenement or the extent of cultivated land are made after the assessment or verification in respect thereof has become final by virtue of the preceding section, a Pradeshiya Sabha may, notwithstanding anything to the contrary contained in the preceding sections, at any time prepare a new assessment or verification for such premises. |
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| (2) Every such new assessment or verification shall come into force from the first day of the month following that in which it is entered in the assessment list or the acreage list, as the case may be : |
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Sri Lanka Consolidated Acts