39.
| (1) A Village Council may impose and levy each year a tax on such of the vehicles and animals specified in the First Schedule as are ordinarily used or to be used within the village area, at such rates not exceeding the respective amounts set out in that Schedule as the Council may from time to time determine by resolution: Provided, however, that no such tax shall be levied in respect of-
| | (a) any vehicle or animal which is the property of the Crown or of the Village Council ; or | | |
| | (b) the authorized number of horses belonging to military officers doing staff, regimental or other public duty within the village area ; or | | |
| | (c) any vehicle kept for sale by a bona fide dealer in such vehicles and not used for any other purpose ; or | | |
| | (d) any vehicle subject to a licence duty under the Motor Traffic Act. | | |
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| (2) The tax on vehicles and animals shall be payable by any person in whose possession or custody or control any vehicle or animal liable to the tax may be found thirty days after it has been used for the first time within the village area or brought into the village area for use therein. |
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| (3) No person shall be liable in any year to pay the tax in respect of any vehicle or animal-
| | (a) which has been in his possession for less than thirty days in that year, or | | |
| | (b) which has been transferred to him after the payment by the previous owner of the tax due thereon for that year, or which has been brought by him into the village area after payment by him of the tax due thereon in any other village area for that year. | | |
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| (4) Where any vehicle or animal liable to any tax under this Ordinance is used or to be used within the limits of more than one village area, such vehicle or animal shall only be liable to one such tax, and such tax shall be paid to the Village Council of the village area within which that vehicle or animal is principally used or to be used, and if any question arises as to the village area within which any vehicle or animal liable to any such tax is principally used or to be used, the question shall be determined by the Assistant Commissioner, or where such village areas are not all situated within the administrative region of the same Assistant Commissioner, by the Commissioner of Local Government. |
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| (5) Where any vehicle or animal is ordinarily liable to the tax imposed under this Ordinance and the tax imposed under section 162 of the Urban Councils Ordinance or section 161 of the Town Councils Ordinance or section 245 of the Municipal Councils Ordinance, such vehicle or animal shall be liable to only one such tax which shall be payable-
| | (a) where the vehicle or animal is kept within the limits of a village area or within the administrative limits of an Urban Council, a Town Council or a Municipal Council, to the Village Council of such village area or to such Urban Council, Town Council or Municipal Council, as the case may be; or | | |
| | (b) where the vehicle or animal is not kept within the limits of a village area or within the administrative limits of an Urban Council, a Town Council, or a Municipal Council, to the Village Council, Urban Council, or Town Council or Municipal Council within whose administrative limits it is principally used ; | | |
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| (6) If any person liable to pay the tax leviable under this section fails to pay such tax within seven days after demand, the Chairman shall report the failure to the Rural Court and the Rural Court shall proceed to recover the amount due as if it were a fine imposed by the Rural Court and shall pay the amount so recovered into the communal fund of the Village Council. |
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Sri Lanka Consolidated Acts