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As enacted
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Part VI · Agrarian Development Councils

56. Recovery of acreage tax

Official English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.

(1)

Every owner or occupier of agricultural land who is required to pay acreage tax to the Agricultural

Development Council shall pay such tax to the Agrarian

Development Council on or before the thirty first day of March each year.

(2)

If any person fails to pay the acreage tax for any year in accordance with the provisions of subsection (1) he shall be deemed to be in default.

(3)

Where any person has defaulted in the payment of the acreage tax the Agrarian Development Council shall by a written notice require him to pay such tax on or before the date mentioned in such notice.

(4)

When the Commissioner-General is satisfied after inquiry that a person to whom a notice has been sent under subsection (3), has defaulted in the payment of the sum of money mentioned in such notice within the period allowed therefor and that such sum is due as acreage tax such sum shall on application made by an officer authorised in that behalf by the Commissioner-General to the

Magistrate’s Court within whose jurisdiction such land is situated, be recovered in the same manner as a fine imposed by such court.

(5)

A certificate issued under the signature of the

Commissioner-General or of any officer authorised in that behalf for the purpose of subsection (4), stating that the sum of money mentioned therein is due to be paid to the Agrarian

Development Council by the person whose name is specified in such Certificate, as acreage tax shall be prima facie evidence that such sum of money is due to be paid to the Agrarian

Development Council by such person.

Part VII

Irrigation Work and the Management of Irrigation Water

Part VIII

General Provisions

Schedules