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9. Enforcement

Official English translation. The Sinhala text prevails. Open the official Sinhala text, official PDF on documents.gov.lk

(1)

The Commissioner General of Inland Revenue shall charge, levy and collect the Land Lease Tax imposed under section 6.

(2)

The provisions of Inland Revenue Act, shall mutatis mutandis apply to and in relation to the enforcement of the

Land Lease Tax payable under this Act.