150.
| (1) A Pradeshiya Sabha may by resolution impose and levy a tax on any trade carried on within the limits of any Pradeshiya Sabha. |
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| (2) The tax levied under subsection (1) shall be an annual tax determined by the Pradeshiya Sabha according to the annual value of the premises on which that trade is carried on : |
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| (3) The tax levied under subsection (1) shall be payable, on such date as may be determined by the Pradeshiya Sabha or prescribed by by-law, by the person who carries on such trade. |
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| (4) If any person liable to pay the tax leviable under this section fails to pay such tax within seven days after demand, the Secretary of the Pradeshiya Sabha shall report such failure to the Magistrate's Court having jurisdiction over the area for which such Sabha is constituted. The 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