Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsMovable property exempt from seizure in respect of rates, &c
| 155. No movable property found in or upon any house, building, land or tenement in respect of which any rate or rates under this Act may be imposed shall be seized by the Pradeshiya Sabha for any arrears of such rate or rates beyond two quarters next proceeding such seizure, unless such movable property belongs to any person who was the owner or joint owner of the said house, building, land or tenement at the time the arrears beyond such two quarters accrued and became due. or unless such movable property belongs to any person who has occupied such house. building land or tenement at the time when the said last mentioned arrears accrued and became due. |