40C.
| (1) Where any land or building, which is situated within any village area and is the property of the Crown, is occupied or held by any person under any lease or permit granted by the Crown, such land or building shall be liable to be assessed in respect of any lease or permit granted by the Crown, such land person shall be liable to pay and shall pay the special rate leviable in respect of that land or building. |
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| (2) No property of the Crown, whether movable or immovable, shall be liable to be seized or sold for the recovery of any special rate which may be due from any person occupying or holding that property under any agreement, contract or permit, whether expressed or implied, with or from the Crown. |
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Sri Lanka Consolidated Acts