154.
| (1) Where any land within the limits of a Pradeshiya Sabha is sold by public auction or otherwise, by an auctioneer or broker or his servant or agent, the vendor or such auctioneer or broker or his servant or agent, shall pay to the Pradeshiya Sabha, from the proceeds of the sale of such land, a tax equivalent to one per centum of the amount of such proceeds. |
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| (2) If the tax payable under subsection (1) is not paid within fourteen days of 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 and the Court shall proceed to recover the amount due as if it were a fine imposed by 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