UNDP complaint

Acreage tax

A tax levied on land subject to regular or permanent cultivation.Under the power given to the Parliament by Article 148 of the Constitution to impose a tax, under the power given to the Parliament to delegate to some other authority by law, local councils have been empowered to impose and collect a tax on land subject to regular or permanent farming.

Authority

  • Section 134 (3) of the Local Councils Act No. 15 of 1987

Eligibility

  • Land under permanent or regular cultivation within a local council limit

  • Land should be more than 5 hectares. (However, local councils in Uva province have been empowered to levy acre tax on land less than 5 hectares. Gazette Notice No. LDB 2787 dated 28.04.1989

Fees

  • Rs.50/- per hectare in case of less than 5 hectares and not less than 1 hectare

  • In case of 5 hectares or more per hectare – Rs. 10/-

Consequences of non-payment of tax

  • At the end of every quarter of default, the secretary will issue a warrant to seize the movable property owned by the defaulter and sell it to recover the tax amount. An additional 10% of the outstanding tax amount will be charged for the warrant fee.

  • After issuance of the warrant, the movable property owned by the occupant of the property or belonging to any person on the said property shall be seized and sold to recover the due amount.

  • In the absence of movable property which can be attached, court proceedings are taken to attach immovable property.

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