1. Introduction

Under the powers vested in Parliament by Article 148 of the Constitution for imposing taxes, and the power to delegate such authority to another body by law, the Pradeshiya Sabha Act No. 15 of 1987 has delegated powers to Pradeshiya Sabhas to impose and collect a tax from any person carrying on an industry within the local authority area. Accordingly, local authorities can impose and collect a tax on industries conducted within its jurisdiction.

Where a license is not required under any by-law for the place where goods or materials are manufactured and sold, or where goods or materials are purchased and sold, such industry or trade is subject to this tax.

2. Legal Authority

Section 150 read with Section 147 of the Pradeshiya Sabha Act No. 15 of 1987.

3. Eligibility

Any person who is engaged in selling goods or materials, for which no license is required under any by-law, is liable to pay this tax.

4. Fee Payable

I. The amount of this tax varies based on the annual value of the place where the industry is carried on.
II. Based on the annual value of the place where the industry is carried on.
III. When the place is situated within the Balangoda Pradeshiya Sabha area:

5. Documents to be Submitted

• Industry Tax Notice issued by the Secretary according to the prescribed format.

Note: If a person cannot submit this document, they can pay this tax by informing the front office officer of the Sabha that they are carrying out such an industry and the address of the place where they perform that work.