Section 110A: Objection to assessment before Tribunal
This section is inserted by Act No 18 of 2016, section 32.
consolidated text (as at 2017, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
110A. Objection to assessment before Tribunal
Notwithstanding section 110, any person aggrieved by
any assessment made in respect of general rate may, within
14 days of receiving the notification of the assessment, lodge an
objection to the assessment before the Tribunal.
(h) in section 115 –
(i) b y repealing subsection (1) and replacing it by the
following subsection –
(1) For the purpose of this Sub-part, there shall
be, in every Municipal City Council, Municipal Town
Council or District Council, a Committee to be known as
the Permits and Business Monitoring Committee, which
shall consist of –
(a) (i) t he Lord Mayor or Deputy Lord
Mayor;
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(ii) the Mayor or Deputy Mayor; or
(iii) t he Chairperson or ViceChairperson of a district council,
who shall be the chairperson;
(b) 4 councillors, to be designated by the
chairperson;
(c) the Chief Executive; and
(d) the heads of the Land Use and Planning,
Public Infrastructure and Public Health
Departments of the local authority.
(ii) b y inserting, after subsection (1), the following new
subsection –
(1A) Where any person referred to in subsection (1)
(c) or (d) is unable to attend a meeting of the Committee,
he shall designate a senior officer to be his alternate
representative at the meeting, with written authority to act
as required.
(iii) by adding the following new subsection –
(4) Notwithstanding sections 23 and 33, the term
of office of–
(a) t he chairperson of the Permits and
Business Monitoring Committee shall
begin on the day the Lord Mayor,
Mayor or Chairperson of the District
Council is elected, and shall continue
until his successor is elected; and
(b) the Councillors of the Permits and
Business Monitoring Committee shall
begin on the day they are designated
by the chairperson of the Permits
and Business Monitoring Committee
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and shall continue in office until the
election of a new Lord Mayor, Mayor
or Chairperson of the District Council.
(i) in section 117 –
(i) b y repealing subsection (5) and replacing it by the
following subsection –
(5) On receipt of an application under subsection
(4), the Chief Executive of the Municipal City Council,
Municipal Town Council or District Council or his
representative shall –
(a) not later than 8 working days from the
date of receipt, seek from the applicant
any additional information, particulars
or documents in relation thereto; and
(b) on the effective date, issue to the
applicant an acknowledgement receipt
in respect of the application.
(ii) i n subsection (7), by deleting the words “, and after
approval of the Executive Committee”;
(iii) b y repealing subsection (9) and replacing it by the
following subsection –
(9) Except with the approval of the Minister,
no Outline Planning Permission or Building and Land
Use Permit shall be issued for any development of land,
construction of a building or extensive alterations, or
additions or repairs to an existing building for use as a
place of public worship.
(iv) in subsection (12), by repealing paragraph (a);
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(j) in section 122, by inserting, after subsection (6), the following
new subsection –
(6A) (a) This section shall, subject to paragraph (b), in
respect of a period of 3 years as from 1 January 2017, not apply
to an economic operator carrying out trade activities whose
annual trade fee does not exceed 5,000 rupees at 30 June 2016.
(b) Any economic operator who is exempted
pursuant to paragraph (a) shall be issued with an exemption
certificate by the Mun
by repealing paragraph (a);
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(j) in section 122, by inserting, after subsection (6), the following
new subsection –
(6A) (a) This section shall, subject to paragraph (b), in
respect of a period of 3 years as from 1 January 2017, not apply
to an economic operator carrying out trade activities whose
annual trade fee does not exceed 5,000 rupees at 30 June 2016.
(b) Any economic operator who is exempted
pursuant to paragraph (a) shall be issued with an exemption
certificate by the Municipal City Council, Municipal Town
Council or District Council, as the case may be.
(c) Paragraph (a) shall not apply to trade activities
regulated under the Excise Act, gambling activities under the
Gambling Regulatory Authority Act or such other activities as
may be prescribed.
(k) in section 123 –
(i) b y repealing subsection (3) and replacing it by the
following subsection –
(3) Subject to section 122(6), every person carrying
on a classified trade shall display, in a conspicuous place at
each of his business premises, the receipt acknowledging
payment of the fee or the exemption certificate under
section 122 in respect of the current financial year.
(ii) in subsection (4), by inserting, after the words “payment
of the fee”, the words “or the exemption certificate”;
(l) in section 124 –
(i) i n subsection (1)(d), by inserting, after the words “payment
of the fee”, the words “or the exemption certificate”;
(ii) i n subsection (2)(a), by inserting, after the words “payment
of the fee”, the words “or the exemption certificate”;
(m) by repealing Sub-part G.
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Questions this section answers
- How many days do I have to object to my local authority general rate assessment before the Tribunal?