Professional Documents
Culture Documents
SOCIALIST REPUBLIC OF
SRI LANKA
Preamble.
Restriction on
transfer of land.
Exemption from
the application
of the provisions
of section 2.
Restrictions on
the leasing of
lands to
foreigners.
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Conditions on
the registration
of instruments
of lease.
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Enforcement.
Restrictions on
mortgaging
lands of which
title has passed
or has been
leased to a
foreign
national.
Land Reform
Act to apply in
respect of
exempted
transfers and
leases.
Valuation.
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14. (1) Where any person liable to pay the Land Lease
Tax under this Act, fails to pay such tax, as provided for in
this Act, shall be deemed to be a defaulter of tax under this
Act.
Offences and
punishment.
Offences by
bodies of
persons.
Concessions for
Development
Projects.
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Regulations.
Alienation of
land in
contravention of
this Act to be
void.
Repeal of Part
VI of Act No.
11 of 1963.
Avoidance of
doubts.
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Validation.
Recovery of any
difference
between the
actual amount
and the amount
paid as the Land
Lease Tax.
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Refund of
excess amount
paid as Land
Lease Tax.
23. (1) Where the amount of the Land Lease Tax charged
or collected by the Commissioner General of Inland Revenue
under section 21, is in excess of the actual amount of the
Land Lease Tax payable by a Lessee under section 6, the
Commissioner General shall on a written application made
by the person who has paid the excess amount, refund the
excess amount so paid to that person.
(2) The excess amount referred to in subsection (1) shall
be paid to the applicant within six months of the receipt of
the application.
Sinhala text to
prevail in case
of inconsistency.
Interpretation.
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Annual subscription of English Bills and Acts of the Parliament Rs. 885 (Local), Rs. 1,180
(Foreign), Payable to the SUPERINTENDENT, GOVERNMENT PUBLICATIONS BUREAU, DEPARTMENT OF
GOVERNMENT INFORMATION, NO. 163, KIRULAPONA MAWATHA, POLHENGODA, COLOMBO 05 before 15th
December each year in respect of the year following.