226. In this Act, unless the context otherwise requires- "annual value" means the annual rent which a tenant might reasonably be expected, taking one year with another, to pay for any house, building, land or tenement, if the tenant undertook to pay all public rates and taxes, and if the landlord undertook to bear the cost of insurance, repairs, maintenance and upkeep, if any, necessary to maintain the house, building, land or tenement in a state to command that rent: Provided that in the computation and assessment of annual value-
(a) the probable annual average cost of such insurance, repair, maintenance, and upkeep shall be deducted; |
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(b) no allowance or reduction shall be made for any period of non-tenancy, whatsoever; |
| Assistant Commissioner ", in relation to any Pradeshiya Sabha area, means the Assistant Commissioner of Local Government appointed for that area' Commissioner of Local Government" includes any Deputy Commissioner of Local Government; Co-operative Society" means any society registered under any law for the time being in force relating to such societies; "District" means an administrative district; "First Parliament" means the First Parliament referred to in Article 161 of the Constitution; fiscal" includes a Deputy Fiscal within the province of the Fiscal; "Government Agent" includes an Assistant Government Agent; "Grama Seva Niladhari" includes a police vidane ; Local authority" means a Municipal Council, or Urban Council and includes any Authority created and established by or under any written law to exercise, perform and discharge powers, duties and functions corresponding to or similar to the powers, duties and functions exercised, performed and discharged by any such Council;"Local Loans and Development Commissioners" means the Local Loans and Development Commissioners appointed under section 2 of the Local Loans and Development Ordinance (Chapter 404); Local Government Service means the Local Government Service constituted by the Local Government Service Law, No. 16 of 1974 river ", road ", thoroughfare , and "'canal" shall have the same meaning respectively as in the Thoroughfares Ordinance (Chapter 193). |