153.
| (1) Where any land within the limits of a Pradeshiya Sabha area is suitable for building purposes, or for the purposes of permanent or regular cultivation, or such land is capable of being developed for any such purpose at a cost which would in the opinion of the Pradeshiya Sabha, be reasonable, and where
| | (a) no building has been erected on such land; or | | |
| | (b) the extent of such land which is actually covered by buildings bears to the total extent of such land, a proportion less than that prescribed by the Pradeshiya Sabha by resolution; or | | |
| | (c) such land has not been subject to regular or permanent cultivation. the Pradeshiya Sabha shall levy annually on the owner of such land, a tax not exceeding two per centum of the capital Situation such lewd. | | |
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| (2) The provisions of sections 135 and 136 of this Act shall, with the necessary modifications, apply with respect to every assessment of the capital site value of land made under subsection (1). |
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Sri Lanka Consolidated Acts