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Levying of taxes on Certain Lands
In terms of section 154 of pradeshiya sabha act of number 15 of 1987 a tax can be levied on selling certain lands.
Where an auctioneer or a broker or an employee of such person or an agent purchase a land by auction or any other method such vender or auctioneer or broker or his employee or agent should pay a tax.
• The amount of tax will be published in the gazette by the pradeshiya sabha.
Procedure
• Inspection of the land.
• Informing of the amount to be paid.
• Then payment should be made and receipt should be obtained.
If a person fails to pay the payment within 14 days the legal action may be taken against such person.
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