161. The amount of the cost of recovery authorized to be levied under any warrant issued under this Part, shall be determined in accordance with the following provisions:
| (a) a charge of
| | (i) ten per centum on the amount of the tax or rent due; | | |
| | (ii) fifteen per centum on the amount of rate due on bare lands and residential premises; and | | |
| | (iii) twenty per centum on the amount of rate due on properties other than bare lands and residential premises, | | |
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| (b) a charge of ten per centum of the amount of the rate, tax, rent or fee to be levied under the warrant may be made in any case, where goods are removed after seizure under the warrant and a further charge not exceeding twenty-five cents per day shall be made for keeping such goods in safe custody during detention but so however, that no such charge shall be made in respect of detention for more than one month; |
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| (c) in the case of the seizure of immovable property or where goods seized are not removed after seizure, a charge not exceeding three rupees per day shall be made for keeping a person in possession of the property or goods; |
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| (d) a charge of ten per centum of the amount of the rate, tax, rent or fee to be levied under the warrant may be made in any case where the property seized is advertised for sale but no sale takes place due to the rates, taxes, rents or fees and costs due being paid before the sale; |
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| (e) in case of seizure of immovable property a charge of ten per centum of the amount of the rate, tax, rent or fee to be levied under the warrant may be made in respect of the cost of issue of notice of seizure; and |
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| (f) where a sale takes place a charge not exceeding two and a half per centum of the proceeds of sale shall be made in respect of the cost of sale. |
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Sri Lanka Consolidated Acts