148.
| (1) The tax on vehicles and animals which a Pradeshiya Sabha is authorized to impose by section 147 shall be an annual tax in respect of all the vehicles and animals specified in the Fourth Schedule and ordinarily used or to be used within the limits of any Pradeshiya Sabha at the rates specified in that Schedule. |
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| (2) The tax on vehicles and animals shall not be leviable or payable in respect of
| | (a) any vehicle or animal which is the property of the State or of the Pradeshiya Sabha ; or | | |
| | (b) vehicles kept for sale by bona fide dealers in such vehicles, and not used for any other purpose; or | | |
| | (c) vehicles subject to a licence duty under section 3 of the Vehicles Ordinance or to a tax under any enactment for the time being in force relating to motor vehicles. | | |
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| (3) The tax on vehicles and animals shall be payable annually in advance on such date as may be ordered by the Pradeshiya Sabha or prescribed by by-laws. |
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| (4) The tax on vehicles and animals shall be payable by each person in whose possession or custody or control any vehicle Or animal liable to a tax may be found as soon as it has been for thirty days used or kept for use within the limits of the Pradeshiya Sabha area, but no person shall be liable under this section in respect of any vehicle or animal which has been in his possession for less than thirty days. |
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| (5) No person by reason of the transfer of ownership shall be liable to pay tax on any vehicle or animal on which tile tax has already been paid for the year in which the Ownership was transferred. |
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| (6) Where any vehicle or animal liable to any tax under this Act is used or intended to be used within the limits of more than one Pradeshiya Sabha, such vehicle or animal shall only be liable to one such tax in respect of the limits of the Pradeshiya Sabha within which it is principally used or intended to be used, and of any question arises as to the limits within which any vehicle or animal liable to any such tax is principally used or intended to be used, the question shall be determined by the Assistant Commissioner. |
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| (7) If any person liable to pay tax leviable under this section fails to pay such tax within seven days after demand, the Secretary of the Pradeshiya Sabha shall report the failure to the Magistrate's Court having jurisdiction over the area for which such Pradeshiya Sabha is constituted and +he Court shall proceed to recover the amount due as if it were a fine imposed by Court, notwithstanding that such amount exceeds the amount of fine which a Magistrate may impose in the exercise of his ordinary jurisdiction and the amount so recovered shall be paid into the Pradeshiya Sabha Fund. |
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Sri Lanka Consolidated Acts