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As enacted

Part VII · Mansion Tax

26. “Default in payment of the tax

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

(1)

Where an owner of a mansion who is liable to pay the tax under this Part fails to pay such tax, as provided for in this Part, he shall be deemed to be a defaulter of tax under this Act.

(2)

The provisions of Chapter XII, Chapter XXII, Chapter

XXIII, Chapter XXIV, Chapter XXV, Chapter XXVI, Chapter

XXVII, Chapter XXX and Chapter XXXI of the Inland

Revenue Act, No. 10 of 2006 shall, mutatis mutandis, apply to and in relation to any such defaulter.

Part VIII

Migrating Tax

Part IX

Motor Vehicle Importers Licence Fee

Part X

Genreal

Schedules