147.
| (1) A Pradeshiya Sabha may, impose and levy any of the following taxes and licence duties within the limits of any Pradeshiya Sabha area:
| | (a) a tax on vehicles and animals; | | |
| | (b) a duty in respect of licences issued by the Pradeshiya Sabha ; and | | |
| | (c) any other form of tax approved by the Minister and confirmed by resolution of Parliament. | | |
|
|
| (2) Where the Pradeshiya Sabha, in imposing any tax under this section for any year resolves to levy without alteration the same tax as was in force during the preceding year, the approval of the Minister shall not be required for the imposition and levy of such tax. |
|
|
Sri Lanka Consolidated Acts