Sri Lanka Consolidated Acts

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Tax Amnesty (Housing And Commercial Buildings) Act (No. 30 of 1992) - Sect 4

Urban Development Authority to issue certificate in respect of construction renovation or purchase,

4.
(1) The Urban Development Authority or any public officer or officer of a local authority authorized in that behalf by the Urban Development Authority, shall, on an application made therefor to the Urban Development Authority, by a person who has constructed any such house building as is referred to in paragraph (a) or paragraph (b) or paragraph (e) of subsection (1) of section 3 or has purchased any such house or housing unit as is referred to in paragraph (a) or paragraph (b) of subsection (1) of section 3 or has renovated any such building as is referred in paragraph (a) or paragraph (b) of subsection (1) of certificate in respect of such construction, purchase, or renovation, as the case may be, if such Authority or public officer or officer of a local authority is satisfied
(a) in the case of the construction of a house or building, that such house or building conforms to the requirements specified in paragraph (a) or paragraph (b) or paragraph (e) of subsection (1) of section 3, as the case may be, and that the amount declared to have been used for such construction is not excessive, having regard to prevailing costs of building;
(b) in the case of the purchase of a house or housing unit, that such house or housing unit conforms to the requirements specified in paragraph (a) or paragraph (b) of subsection (1) of section 3, as the case may be, and the amount declared to have been used for such purchase does not exceed the market value on the date of the purchase of, such house, or housing unit, as the case may be;
(c) in the case of the renovation of a building, that such building conforms to the requirements set out in paragraph (f) of subsection (1) of section 3 and that the amount declared to have been used for such renovation is not excessive having regard to the prevailing costs of building.
(2) Every certificate issued under subsection (1) shall contain the following particulars:
(a) the name, address and national identity card or registration number of the person applying for the certificate;
(b) the date of purchase, or the date of commencement and completion, of the construction or renovation of the house or building to which the application relates;
(c) the internal floor area (excluding the thickness of the outer walls) of such house, or building and, in the case of a building containing more than one housing unit, the internal floor area (excluding the thickness of the outer walls of each such unit:
(d) the extent of land on which such house or building has been constructed and where such extent requires the approval of the Urban Development Authority that such approval has been obtained;
(e) whether such house or building has been assessed for purposes of levying rates, and if so, whether such house or building has been assessed as residential or commercial premises ;
(f) whether such house or building is situated in an urban development area, within the meaning of the Urban Development Authority Act;
(g) in the case of a purchase of a house or housing unit the name, address and national identity card or registration number of the seller ;
(h) the amount declared to have been used by the applicant for such construction, purchase or renovation, as the case may be.


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