View All - 1961 Acts Section No : Acts & Ordinances LAND TAXMarginal Notes1. Short title, and date of operation. 2. Persons to whom this Act shall not apply. 3. Imposition of the land tax. 4. A person not liable to land tax if the total extent of his land is less than one hundred acres. 5. Land to be excluded for the purposes of the land tax. 6. A person who is liable to land tax and to make a contribution in respect of his taxable wealth to the Personal Tax in the same year of assessment shall not be liable to pay the Personal Tax in respect of his taxable wealth if such contribution is less than the amount of the land tax and shall not be liable to pay the amount of the land tax if the amount of such tax is less than such contribution. 7. Set-off against the land tax in certain circumstances [ 19,10 of 1962.] 7A. Exemption of companies from land tax in certain circumstances. [ 19, 10 of 1962.]7B. Set-off against the land tax in certain circumstances. [ 19, 10 of 1962.]8. Liability of the head of a family to land tax in respect of land owned by members of that family. 9. Land of married woman. Cap. 242. 10. Separate assessment of husband and wife. 11. Liability of a trustee to land tax in respect of land subject to or deemed to be subject to a trust. 12. Liability of persons having interest in land for a period exceeding six years. 13. Liability of person having life interest in a land. 14. Land tax in respect of deceased person payable by executor. 15. Joint executors. 16. Liability in case of dissolved body of persons. 17. Returns and information to be furnished. 18. Information to be furnished by officials. Cap. 242.19. Who may act for incapacitated or non-resident person. 20. Precedent partner to act on behalf of a partnership. 21. Principal officer to act on behalf of a company or a body of persons. 22. Signature and service of notice. Cap. 242.23. Penalty for incorrect return. 24. Provisions in regard to assessments. 25. Variation of the amount of the land tax in consequence of an amendment of the law or the rate of land tax. 26. Assessment or amended assessment to be final. Cap. 242.27. Appeals to the Commissioner. 28. Constitution of the Board of Review 29. Right of appeal to the Board of Review. 30. Commissioner may refer appeals to the Board of Review. {Cap. 242.} 31. Hearing and disposing of appeals to the Board at Review. 32. Appeals on a question of law to the Supreme Court. 33. Provisions regarding the payment of the land tax. 34. Land tax to include fines, &c. 35. Land tax to be a first charge. Cap. 242. 36. Recovery of land tax by seizure and sale. 37. Proceedings for recovery of land tax before a Magistrate. 38. Recovery of land tax out of debts, &c. 39. Recovery of land tax from persons leaving Ceylon. 40. Use of more than one means of recovery. 41. Land tax paid in excess to be refunded. {Cap. 242.} 42. Offences of failure to make returns, making Incorrect returns, &c. 43. Offence of breach of secrecy, &c. Cap. 242. 44. Offences of fraud, &c. 45. Land tax to be payable notwithstanding any proceedings or penalties, &c. 46. Prosecutions to be with the sanction of the Commissioner 47. Officers. 48. Assistant Commissioner of Inland Revenue may exercise powers of Assessor. 49. Official secrecy. Cap. 242. 50. Indemnification of representative. 51. Exemption from land tax in respect of land transferred to the Crown. 52. A company liable to the land tax and to the tax under the Companies Tax Act shall not be liable to the land tax if the amount of the land tax is less than the amount of the tax under the Companies Tax Act. 53. Power to make rules. 54. Interpretation.