Land Reform (Special Provisions) Act 1981 · පනවන ලද පරිදි · Part I · Amendments to the Lanp Reform Law, No 1 of 1972
28s. ingertion of new section 28A in the principal enactment
ප්රතිචාර සහ සහායනිල ඉංග්රීසි පරිවර්තනය. එය සිංහල හෝ දෙමළ පාඨයට වඩා වෙනස් නම් බලපවත්වන පාඨය කුමක්දැයි පනතේම සඳහන් වේ.
Where any person who has been felating paid any compensation under this Law ‘in waiver or respect of any agricultural land vested in refund of the Commission is noticed to pay any income taxes, tax, wealth tax or gifts tax for any year of assessment under the Inland Revenue Act.
-.
No. 4 of 1963, or any capital levy under the
Capital Levy Act, No. 51 of 1971, or any estate duty under the
Estate
Duty
Ordinance on profits or value, as the case imay be, of such land which exceeds’ the profits or vslue, as the case may be, on which the compensation payable in respeet of such land was computed, such ‘person shall be entitled to have the assessment in respect of such tax, levy or duty;
as the case may be, revised and to have such part of such tax, levy or duty as is attributable to such excess waived.
Where any person who has ‘been paid any compensation under this Law in respect of any agricultural’ land vested”
in the 3.~A 31004(80/08)
10
Larid Reform (Special Provisions)
Commission, has paid any income tax, wealth tax or gifts tax for any year of assessment under the Inland Revenue Act, No. 4 of 1963, or any capital levy under the Capital
Levy Act, No. 51 of 1971, or any estate duty under the Estate Duty Ordinance on the profits or value, as the case may be, of such land which exceeds the profits or value as the case may be, on which the compensation payable in respect of such land was com-puted, such person shall be entitled to have such part of such tax, levy, or duty as is attributed to such excess refunded to him.
A revision of an assessment under subsection (1) or a refund under subsection (2) shall be made only on a claim made by the person on whom the assessment is made or who has paid the tax, levy or duty, as the case may be, by notice in writing addressed to the Commissioner-General of
Inland Revenue, within one year of the date of payment of compensation to such person under section 28 or within one year of the date of enactment of this section, whichever is the later date.
Where a claim is made under this section for the revision of any assessment of income tax, wealth tax, gifts tax, capital levy or estate duty or for the refund of any such tax, levy or duty, such assessment may be revised and such refund made notwith-standing anything to the contrary in any other law. ”.
il. Section 32 of the principal enactment is hereby amended in subsection (2) of that section, by the addition, at the end of that subsection, of the following :—
Amendment 01 section 32 of the erincipal enactment.
“Provided however, that where any such claimant supports his claim to the compensation by a final decree of a competent court or by such evidence as the Commis-sion may consider sufficient, the Chairman of the Com-mission may cause the compensation to be apportioned and paid according to the terms of that decree or the evidence adduced, notwithstanding the fact that the former owner does not agree in writing as to the persons entitled to the compensation and the apportionment of the compensation among them. ’.
Land Reform (Special Provisions)
it
412.
Replacenient of section 35 of the principal enactment
Section 35 of the principal enactment is hereby repealed and the following new section substituted therefor :—
“ Coripen-
35. The compensation payable in respect intend of any agricultural land vested in the payable.
Commission under this Law shall be consi-deted as accruing due from the date on which possession of that land was taken by the Commission after it was vested in the
Commission and interest at the rate of ten per centum per annum shal] be payable on the amount of such compensation from the date it accrues due to the date of payment. ”.
18.
principal enactment,
Seetion 42 of the principal enactment is hereby amended in paragraph (a) of that section by the substitu-tion for the words. “seven per centum per annum. , of the words “ten per centum per annum from the date on which such land was vested to the date of payment. ”.