152.
| (1) A Pradeshiya Sabha may by resolution impose and levy annually on every person who, within the limits of such Pradeshiya Sabha, carries on any business for which no licence is necessary under the provisions of this Act or any by-law made thereunder, or no tax is payable under section 150 a tax according to the takings of the business for the year preceding tile year in which such tax is payable, at such rates not exceeding the rates set out below:
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| (2) A Pradeshiya Sabha may by resolution impose and levy annually on every person who, within the Pradeshiya Sabha area, practices any profession, a tax of an amount not exceeding an amount specified by the Minister by regulation as the maximum amount of tax which the Pradeshiya Sabha may so impose and levy. |
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| (3) The tax payable under subsection (1) or subsection (2) shall be payable on such date as may be specified by the Pradeshiya Sabha prescribed by by-law. |
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| (4) If any person liable to pay any 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 Pradeshiya 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 by Court shall be paid into the Pradeshiya Sabha Fund. |
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Sri Lanka Consolidated Acts