REGULATORY MAPPING: GUIDE BOOK ON LOCAL GOVERNMENT SERVICES PRADESHIYA SABHAS VERSION ONE

Transcription

1

2 REGULATORY MAPPING: GUIDE BOOK ON LOCAL GOVERNMENT SERVICES PRADESHIYA SABHAS VERSION ONE July, 2007

3 Copyright 2007 The Asia Foundation For reproductions of this publication please contact: 3 1/A Rajakeeya Mawatha Colombo 7, Sri Lanka Phone: Fax: All rights reserved Printed in Sri Lanka

4 iii Contents Contents Introduction iv Regulatory Mapping User Guide v 1. Acreage Tax Assessment Tax Building Permits Butchers Licence Certificate of Conformity (C of C) Certificate of non- vesting Club License Entertainment Tax Environment Protection License Leasing of market spaces and owned by the Permit for Advertisement Placed for the Attention of the Public Parking of Vehicles Permit for Subdivision and Development of Land Public Performance Licence Registration of Change of Owners of Land and Buildings Street line Certificates Tax on Certian Sales of Land Tax on Undeveloped Land Trade Licence and Trade Tax Vehicle and Animal Tax Water Supply Miscellaneous Services

5 Regulatory Mapping: iv Introduction This publication is intended to serve as a guide to clarify local government services provided by Pradeshiya Sabhas. It provides a detailed outline of the legalities, eligibility, fees, application process, timeline and recourse available for a broad range of Council services. Individuals and businesses have found navigating the legal and procedural environment of Council services difficult and unclear at best. The results of a recent survey sponsored by The Asia Foundation indicated that information of this type was not readily available to the public in a simple and comprehensive manner. This Guidebook seeks to clarify step-by-step what is involved in obtaining a Building Permit, or the process of determining liability for and payment of Trade Tax, for example. It seeks to inform members of the public and business community about the services, authority, and responsibilities of s and their role in improving the conditions for economic growth and creating an enabling environment for small and medium enterprises to flourish in every area in Sri Lanka. The document was produced by the International Centre for Ethnic Studies (ICES) with guidance and technical support from The Asia Foundation. Financial support was also provided by the Australian Agency for International Development and the Department for International Development (UK).

6 v Regulatory Mapping User Guide Regulatory Mapping User Guide The different Interactions are set out in alphabetical order. Each section begins with a flow diagram that sets out in summary form the procedure/process. The substantive description that follows gives in detail the process under consideration. Every section begins with an Introduction that describes the purpose and context of the Interaction in question. This is followed by a short description of the Legal Authority for the interaction with specific reference to the acts and by-laws. The rest of the information contained in each section depends on the nature of the Interaction. For example, for Interactions such as assessment tax payment and licenses of various descriptions we have identified, under the caption Eligibility, who has to pay tax or obtain a license. In every case there is a step-by-step description of how to make an application or a request, to whom it should be submitted, what payments, if any, are required and the supporting information and documentation that the application must contain. In some Interactions disputes can arise between the applicant and the local authority. In such cases we have also described the dispute resolution procedure. In general there is no overall time specification for the Interactions that have been specified in this publication, except for a few Interactions e.g. assessment tax payments. In general there is also a time limit specified for a tax payer or an applicant to make an appeal when a decision of the local authority is disputed. For most Interactions the local authority provides a standard form to obtain information from the members of the public. In general these forms are most readily available in Sinhala. It should be noted that these forms are not standardized on a national basis for all local authorities and could vary. The last section of the publication has a section titled Miscellaneous Services that describes in brief various services that the local authority provides to the citizenry.

7 Regulatory Mapping: vi ye kaùu fuu m%ldykfha uq,sl wruqk jkqfha m%dfoaysh ind j,ska imhk fiajdjka ms<sn ck;dj oekqj;a lsíuhs' fuys tu ls%hdms<sfj;a j, ks;suh Ndjh" fhda.h;djh" wod,.dia;+ka" wh ï lsífï ls%hd ms<sfj;" ld, rduqj iy m%dfoaysh indfõ úúodldr fiajdjka j, wdodrh,nd.eksug we;s bvlv ms<sn iúia;rd;aulj meyeè,s lr we;' jhdmdßlhka iy m%cdjg m%dfoaysh indfõ fndfyduhla l%shdj,shka j, ks;suh iy ls%hd ms<sfj;a ms<sn meyeè,s wjfndaohla fkdue;' wdishdkq moku úiska ue;l wkq.%yh olajk,o iólaik j,ska t,sorõ jqfha fuu l%shd ms<sfj;a ms<sn f;dr;=re uyck;djg f;areï.eksug myiq wdldrhg,nd.eksug fkdyels njhs' fuu Wmfoia ud,dfjys f.dvke.s,s wjirm;a,nd.eksu" fj< nÿ ;SrKh lsíu hkd iy wfkl=;a l%shdj,shka j,g wod, jk l%shdjka ms<sn iúia;rd;aulj i yka lr we;' fuu Wmfoia ud,dj u.ska m%dfoaysh indfjka imhk fiajdjka" tys n,h" iy j.lsu ms<sn jhdmdßl m%cdj iy uyck;dj oekqj;a lsíug woyia flfrhs' tfiau" m%foayfha wd¾ól ixj¾okh ÈhqKq lsíug;a l=vd iy uohu mßudk l¾udka; j, ;;ajh kõd isgqùu i yd wjyh jk j;djrkh ilia lsíu i yd;a m%dfoaysh indj i;= ld¾hndrh ms<sn oekqj;a flf¾' wdishdkq mokfï Wmfoia iy ;dlaik iyh u;" ckjd¾.sl wohhkh i yd jq wka;¾cd;sl flakaøh (ICES) u.ska fuu m%ldykh ilia lrk, ' fï i yd uq,h wkq.%yh olajd we;af;a wka;¾cd;sl ixj¾okh ms<sn iafü%,shdkq ksfhdað;dh;kh (AusAid) iy ì%;dkhfha wka;¾cd;sl ixj¾okh ms<sn fomd¾;fïka;=j (DfID) úisks'

8 vii Regulatory Mapping User Guide kshduk ^md,l& is;shï ^wkqremk& - Ndú;d lrkakkag Wmfoia ieu l%shd ms<sfj;lau bx.%sis fydaäfha wldrdèh wkqj fm<.iajd we;' ieu fldgilau" wod, l%shdj,sfha $ l%shdms<sfjf;a idrdxyhla oelafjk rem rduqjlska wdrïn flf¾' tu l%shdj,sfhau $ l%shdms<sfjf;au mq¾k úia;rhlao thg miqj wuqkd we;' ieu wxyhlau mgka.kafka" tu wod, l%shdldrlfuys wruqk iy wka;¾.;h ms<sn úia;rhlao iuõh' thg miqj ta tla tla wod, l%shdj,shg n,mdk jhjia:d iy w;=re ks;s ms<sn j i yka flfrk úia;rhla wuqkd we;' tla tla wod, l%shdmámdáhg wkqj wfkl=;a f;dr;=re fm<.iajd we;' WodyrKhla jyfhka" nÿ f.jqï iy wjirm;a.eksfï l%shdj,shkays" tunÿ f.úh hq;= iy" wjirm;a,nd.; hq;= wjia:djka iy mqoa.,hka y kajd we;' yeu ld¾hhla i ydu" wh ïm;%h ilia lr.kakd wdldrh" th fhduq l, hq;= md¾yjh".dia;= f.úh hq;= kï ta ms<sn úia;r" iy wfkl=;a f;dr;=re ms<sn j mshjfrka mshjrg fm<.iajd we;' iuyr wjia:djkays wh ï lrkakd iy m<d;a md,k wdh;kh w;r hï u;fnao we;súh yel' tjka wjia:dj, j, m%fhdackh i yd u;fnao ksrdlrkh lsífï l%shd ms<sfj; y kajd we;' idudkhfhka tla l%shdj,shlg fldmuk ld,fõ,djla.; hq;=o hkak fuys ;SrKh lr ke;' kuq;a" iuyr l%shdjka j,g" Wod(- nÿ f.ùï i yd ld, rduqj ks¾kh lr we;' idudkhfhka" wh ïlrkakdg wnshdpkd lsíu i yd.;úh hq;= ld, rduqj fmkajd we;' ieu ld¾hhlau i ydu jdf.a uyck;djf.ka f;dr;=re,nd.eksu i yd m<d;a md,k wdh;kh úiska fmdaruhla ms<sfh, lr we;' fuys wvx.= lr we;s fmdaruhkaf.ka jeä m%udkhla isxy, NdIdfjkao,nd.; yel' Èjhsfka ieu m<d;a md,k wdh;khlu l%shdj,ska úúodldr úh yels neúka" uq Èjhskgu n,mdk tla rduqjl isg fïjd ilia lr fkdue;s nj ie,lsh hq;=h' wjidk fldgfiys " m<d;a md,k wdh;khka u.ska m%cdj i yd bgq flfrk úúodldr fiajdjka ms<sn flá ye kaùula lr we;'

9 Regulatory Mapping: viii KfTiu,e;jg; gjpg;ghdj gpunjr rigfspdhy; toq;fg;glfpd;w cs;suhl;rp Nritfis njsptglj;jfpd;w xu topfhl;bahfr; nraw;gltijf; fujfpd;wj.,j gue;j cs;suhl;rp kd;w nraw;ghlfsf;fhd tpupthd tpguq;fisf; nfhz;l rl;lkiwikfs>; jfjpailik> fl;lzq;fs>; tpz;zg;gpf;fk; nrad;kiw> fhy mst> fpilf;fpd;w tsq;fs; vd;gdtw;iw toq;ffpd;wj. jdpahl;;fsk; thj;jf epwtdq;fsk; cs;suhl;rp Nritfspd; rl;l nrad;kiwr; #oiy rupahfg; gpd;gw;wtjpy; rpf;fiyak; njsptpd;ikiaak; ciladthff; fhzg;gl;ls;sd. mz;ikapy; Mrpah epiyaj;jpd; mdruidald; elj;jg;gl;l Ma;T KbTfspd; gb,j rk;ge;jkhd jfty;fs; kf;fsf;f kpf,yfthf tpsq;fpf; nfhs;sf;$batifapy; fpilf;fg; ngwhik Rl;bf;fhl;lg;gl;Ls;sJ.,e;j topf;fhl;bahdj xu fl;ll mdkjpg;gj;jpuj;ijg; ngwtjpy; vj rk;ge;jg;gl;ls;sj. my;yj tu;j;jftupf;nfhlg;gdit jpu;khdpf;fk; nrad; Kiw vd;gd gw;wp Muha;fpd;wJ cjhuzkhf gpunjr rigfspd; Nritfs;> mjpfhuk;> nghwg;gf;fs; kw;wk;,yq;ifapy; cs;s xt;nthu gpunjr rigapdjk; nghushjhu tshr;rpia va;jtk; rpwpa kw;wk; elj;ju ifj;njhopy;fs; tshr;rpailaf; $ba xu rhjfkhd #oiy cuthf;fk; gpunjr rigf;fs;s nghwg;gf;fisak;,e;j topfhl;b Muha;fpd;wJ.,e;j Mtdk;,df;fw;iffSf;fhd rhtnjr epwtdj;jhy; (ICES) Mrpah epiyaj;jpd; topfhl;ljyldk; njhopel;g MjuTlDk; jahupf;fg;gl;lj.,jw;fhd epjpajtp rhtnjr mgptpuj;jpf;fhd mt];jpnuypa KftH mikg;ghyk; rhtnjr mgptpuj;jpf;fhd jpizf;fsj;jpdhyk; (UK) toq;fg;gl;lj.

10 ix Regulatory Mapping User Guide rpuhf;fy; tiuglk; - gad;glj;jdh topfhl;b gy;ntw gu];gu nraw;ghlfsk; mfutupirg;gb cs;sj. xt;nthu gfjpak; nrad; Kiwapd; rhuk;rj;jldhd tiuglj;jld; njhlq;ffpd;wj. mlj;jjhf cs;s cz;ikahd tptuzk; guprpyidapy; cs;s nrad;kiwia kpftk; tpupthf mspf;fpd;wj. xt;nthu gfjpak; mjdj Nehf;fj;jpidAk; cs;slf;fj;jpd; tpguq;fis tpdh KiwapYk; tpgupf;fpd;w xu Kd;DiuAlNdNa njhlq;ffpd;wj.,jidj; njhlu;e;j rl;l mjpfhuj;jpd; cila xu RUf;fkhd tpguzkk; Fwpg;gl;l rl;l> Jizr;rl;lq;fspd; crhj;jizf;fhf cs;sj. Xt;nthU gfjpapyk; cs;s kpjpj; jfty;fs; gu];gu nraw;ghlfspd; #oiyg; nghwj;jj. cjhuzkhf nraw;ghlfshd kjpg;gpl;ltupf; nfhlg;gdt gy;ntwgl;ldtw;wpd; mdkjpg;gj;jpuq;fsf;f ehq;fs; 'jifik" vd;w jiyg;gpd; fpo; milahsq; fz;l,uf;fpd;nwhk.; jifikapd; fpo; xutu; tup nryj;j Ntz;bNah my;yj mdkjpg; gj;jpuk; ngw Ntz;bNah cs;sj xt;nthu tplaj;jpyk; xu tpz;zg;gj;ij my;yj Ntz;LNfhis vt;thw nra;tj ahuf;f mj rku;g;gpf;fg;gly; Ntz;Lk>; vd;d nfhlg;gdtfs; toq;fg;gl Ntz;Lk;> NkYk; VjhtJ Njitg;gl;lhy; tpz;zg;gbtk; nfhz;buf;fk; mtrpakhd jfty;fs; Mtzq;fs; vd;gd Nghd;w tpguq;fis me;j tpz;zg;gk; fl;lhak; nfhz;buf;fk;. rpy tplaq;fspy; gpzf;ffs; tpz;zg;gjhupf;fk; cs;suhl;rprigf;fkpilapy; vof;$lk; mt;thwhd tplaq;fspy; ehq;fs; gpur;rpidj; jpu;t nrad;kiwiag; gw;wp tpgupj;jpuf;fpd;nwhk;. nghjthf,g;gjpg;gpy; Fwpg;ghfr; nrhy;yg;gl;buf;fk; nraw;ghlfsf;f (rpy tplaq;fisj; jtpu> cjhuzkhf kjpg;gpl;ltupf; nfhlg;gdtfs;) fhy tiuaiw,y;iy. nghjthf cs;suhl;rp rigapd; jpu;khdj;jld; Kuz;gLfpd;w NghJ tuptpjpg;ghsu; my;yj tpz;zg;gjhupf;f Nkd; KiwaPL nra;a Fwpg;gpl;l fhy tiuaiw cz;l. nguk;ghyhd nraw;ghlfsf;f cs;suhl;rp rig cupa epakq;fsldhd tpz;zg;gj;ij nghjkf;fsplk;,ue;j jfty;fisg; ngwtjw;f toq;ffpd;wj.nghjthf,e;jg; gbtq;fs; rpq;fs nkhopapnyna fpilf;fpd;wj,e;jg; gbtq;fs; Njrpa mstpy; vy;yh cs;suhl;rp rigfisak; NtWgLj;Jfpd;w mstpy; cupa epakq;fisf; nfhz;buf;ftpy;iy vd;gj Fwpg;gplg;glNtz;baJ. gjpg;gpd;,wjpg;gfjp ehdhtpj Nritfs vdj; jiyg;gplg;gl;buf;fpd;wj mjpy; cs;suhl;rp rigfs; Fbkf;fSf;F Mw;Wfpd;w gy;ntw NritfSk; RUf;fkhfr; nrhy;yg;gl;buf;fpd;wj.

11

12 Acreage Tax Overview Introduction Legal Authority Eligibility Fees Process If the amount of the tax set out in the notice is disputed by the taxpayer the following steps should be followed If the taxpayer opposes this decision too, he/she is entitled under section 160 of the Act 1987 to seek legal redress Accordingly he/she can Legal Consequence of Non Compliance...5

13 2 REGULATORY MAPPING: PRADESHIYA SABHA Acreage Tax - Overview Assessment Notice Pay Object Default of payment A receipt in triplicate from the Assessment Clerk Payment to cashier, original copy with signature & seal to rate payer Chairman Inquiry Decision List of defaulters prepared by revenue branch Chairman Issues a warrant to Revenue Inspector to restrain Accept (Partial refund may be granted) Issue forwarded to Courts Red notice issued by Revenue Inspector to defaulter If the amount is more than Rs.1500/= To the District Court If the amount is less than Rs.1500/= To the Primary Court Pay Ignore the notice Seizure of movables (Subjected to clause 160) Appeal to courts Opportunity to redeem movables by payment Pay and redeem movables The movables are auctioned (Subjected to clause 163)

14 ACREAGE TAX 3 Acreage Tax 1. Introduction Of all the Local Authorities it is only the that levies an acreage tax. 2. Legal Authority Section 134 (3) of the Act 15 of Eligibility Land within the limits of the under permanent or regular cultivation and land rented or leased from the government or government authorities. The following lands are exempted from the acreage tax: o Divided portions of land duly defined by order published in the Gazette o Land which is situated in localities which are declared to be built-up localities. o Some lands are exempted for reasons of poverty of the owner Note: If acreage tax is charged on a land with any form of cultivation which also has a building situated within it, Assessment tax will not be charged on this property. 4. Fees Acreage tax is applied on a graded scale on the extent of land in the following manner: Extent of Land Rate Rs 1-4 hectares 50 per year for each hectare 5 and more hectares 10 per year for each hectare 5. Process Procedure Time Frame Authority A notice is sent to the applicant. Before 15 th of November Revenue officer under the authority of the Secretary The applicant can pay the tax directly on receiving the tax notice to the Revenue Officer

15 4 REGULATORY MAPPING: PRADESHIYA SABHA Procedure Time Frame Authority A form for the payment should be obtained. This form will set out the amount being paid, whether for a quarter/s or a whole year Relevant Clerk dealing with acreage tax Tax paid A receipt will be issued acknowledging the payment To Shroff To Shroff Note: Acreage tax maybe paid per quarter or for the whole year. i. If the amount for the whole year is paid in the first month of the relevant year a 10% discount is provided. ii. If payments are made quarterly, and if the amount for the quarter is paid in the first month of the quarter a 5% discount is provided. 6. If the amount of the tax set out in the notice is disputed by the taxpayer the following steps should be followed; Procedure Time frame Authority A written complaint Within 30days of receiving To the Chairman/secretary should be submitted the notice of the The person making the By Revenue Officer of the complaint will be requested to attend an inquiry Inquiry will be held Within three months Valuation Officer and a representative of the The decision of the inquiry will be notified in written form By Secretary of the 7. If the taxpayer opposes this decision too, he/she is entitled under section 160 of the Act 1987 to seek legal redress Accordingly he/she can; Procedure Time Period Authority To Magistrate Court Appeal against decision if assessment is less than Rs1500/= Appeal against decision if assessment is more than Rs1500/= To District Court Decision by Court Decision by Court

16 ACREAGE TAX 5 Note: Final ruling given by the Courts is binding on the rate payer. 8. Legal Consequence of Non Compliance Note: Any person who absconds or provides false information about the measurement of the land on receipt of the acreage notice tax is fined an amount of Rs.1000/=. The acreage tax is determined by the information provided by the owner. Procedure Time Period Authority Before 31 st March for the first quarter, before 30th June for the second quarter, before 30 th September for the third quarter and before 31 st December for the fourth quarter When the payment is defaulted, at the end of every quarter a surcharge (warrant cost) of 15% for bare lands and residential property, 20% for properties other than bare lands and residential property will be charged If the payment is still defaulted a list of defaulters is prepared and a Warrant of Distress is issued to the relevant Revenue Officer This warrant of Distress is valid for only 30 days, but can be extended from month to month If a payment is not made after the issue of Warrant of Distress, Final Notice is issued in the name of owner of the property, but served on the occupier After issuing the final notice, if payments are not made, the movable property within the land or premises is liable for seizure payment is not being made in due time Revenue Officer under the direction of the Secretary Secretary of Pradeshiya Sabha By the relevant Revenue Officer Revenue Officer

17 6 REGULATORY MAPPING: PRADESHIYA SABHA Procedure Time Period Authority When the Immovable property is owned by the State, the movable property within the state property and private immovable property owned by an occupant can be seized Auctioning of the Property By Secretary of Pradeshiya If the individual does not request for the excess amount that is earned through the auction within 12 months after the auction, that amount will be credited to the fund. Sabha Secretary of Pradeshiya Sabha

18 Assessment Tax Overview Introduction Legal Authority Eligibility Assessment Notice If the amount of the tax set out in the notice is accepted by the taxpayer the following steps should be followed If the assessment set out in the notice is disputed by the taxpayer the following steps should be followed If the taxpayer opposes this decision too, he/she is to seek legal redress Where payment has been Defaulted, following steps can be taken against the rate payer by the...12

19 8 REGULATORY MAPPING: PRADESHIYA SABHA Assessment Tax - Overview Assessment Notice Pay Object Default of payment A receipt in triplicate from the Assessment Clerk Payment to cashier, original copy with signature & seal to rate payer Chairman Inquiry Decision List of defaulters prepared by revenue branch Chairman Issues a warrant to Revenue Inspector to restrain Accept (Partial refund may be granted) Issue forwarded to Courts Red notice issued by Revenue Inspector to defaulter If the amount is more than Rs.1500/= To the District Court If the amount is less than Rs.1500/= To the Primary Court Pay Ignore the notice Seizure of movables Appeal to courts Opportunity to redeem movables by payment Pay and redeem movables The movables are auctioned

20 ASSESSMENT TAX 9 Assessment Tax 1. Introduction All immovable property within a limit, including houses, buildings, land, tenements and state property that has been leased, are subjected to this tax. It is an important source of revenue for the. The tax is calculated on the basis of the percentage determined by the Minister (Minister in charge of subject of local government: at present the Provincial Council Minister) charged on the annual value of property. All immovable property must be registered in the Assessment Registry of the. Note: Assessment tax is charged only when an area is declared as a Development Area under the Urban Development Authority Act 41 of Legal Authority i. Section , of the Act. 3. Eligibility 4. Assessment Notice i. Taxpayers property being situated within the limits. ii. Being the occupant of a land or building who belongs to any of the following categories; Owner of immovable property within a limit Lease holder of a house, building, or land situated within a particular limit Tenant of a house within the Limits Leaseholder of a house, building or land owned by the state, which is situated within the limits Joint owner of immovable property within the limits i. After the valuation of the property an assessment notice is issued to the owner, joint owner, leaseholder or the occupant of a relevant property before the 31 st December of a particular year. Affixing the notice to the property is also considered a form of delivering the notice when handing over the notice not possible. ii. The assessment notice should be in Sinhala, English and Tamil, Information included in the Assessment notice; Assessment number Name of the street on which property is located Annual Value Quarterly payment

21 10 REGULATORY MAPPING: PRADESHIYA SABHA Due date of payment Discount for paying before the due date Time period for submission of appeals against the assessment Details about a surcharge if the payment is not made on time. 5. If the amount of the tax set out in the notice is accepted by the taxpayer the following steps should be followed; Procedure Time Period Authority Assessment Notice is Before the 31 st of December Revenue Officer Received of the preceding year The applicant can pay the to the Revenue Officer tax directly on receipt of the tax notice A receipt (in triplicate) for By Clerk dealing with your the payment should be assessment number obtained. The form will set out the amount being paid, whether for a quarter/s or a whole year. Tax should be paid A original receipt sealed Received and/or with the signature of the cashier will be issued acknowledging the payment To Shorff Shroff Note: Assessment tax maybe paid per quarter or for the whole year. If the amount for the whole year is paid before the 31 st of January of the relevant year a 10% discount is provided. If the amount for the quarter is paid in the beginning of that quarter a 5% discount is provided. 6. If the assessment set out in the notice is disputed by the taxpayer the following steps should be followed; Procedure Time Period Authority within 30 days of receiving the notice A written objection should be submitted through registered post or hand delivered A letter should be obtained from the mentioning that the written objection was received. Secretary of Pradeshiya Sabha Secretary of Pradeshiya Sabha

22 ASSESSMENT TAX 11 Procedure Time Period Authority Person making the complaint will be requested to attend the inquiry Inquiry will be held Person making the complaint should prove the arguments that he/she has stated in the complaint against the assessment. If the Inquiry Board agrees with the arguments made, an amended Assessment notice is sent to the person who made the complaint. Secretary of Pradeshiya Sabha with the participation of Valuation Officers, Revenue Officer and other Officers Secretary of Pradeshiya Sabha Note: This written objection should include all arguments against the assessment, because if the person making the complaint has to seek legal redress through Court of Law, no new arguments can be brought when the case against the assessment is in progress. 7. If the taxpayer opposes this decision too, he/she is to seek legal redress. Procedure Time Period Authority File an action if the tax Magistrate Court imposed based on the annual value of the property is less than rupees 1500/= File an action if the tax District Court imposed based on the annual value of the property is more than rupees 1500/= An appeal can be made Court of Appeal against the ruling of either court Final Ruling given by the Courts is binding on the all parties Note: It should be noted that paying the assessment tax cannot be delayed because of a court case or an appeal against the assessment. Person making the complaint should pay the assessment tax and once the verdict is delivered in favour of the person making the complaint, the excess payment will be refunded.

23 12 REGULATORY MAPPING: PRADESHIYA SABHA 8. Where payment has been Defaulted, following steps can be taken against the rate payer by the ; Procedure Time Period Authority Before 31 st March for the first quarter, before 30 th June for the second quarter, before 30 th September for the third quarter and before 31 st December for the fourth quarter When the payment is defaulted, at the end of every quarter a surcharge (warrant cost) of 15% for bare lands and residential property, 20% for properties other than bare lands and residential property will be charged Warrant of Distress is issued to the Revenue Officer If a payment is not made after the issue of Warrant of Distress a Final Notice to the owner of Property is issued After issuing the final notice and if payments are not made, the immovable property and movable property within the land or premises is liable for seizure. Movable property does not necessarily need to be owned by the owner of the premises When the Immovable property is owned by the State, the movable property within the state property and the private immovable property owned by an occupant can be seized If a house or building is closed when the seizing of property is to take place, the has the authority to break into the house or building during daytime to seize the property April 8 for the 1 st quarter, July 8 th for the 2 nd quarter, October 8 th for the 3rd quarter and January 11 th for the 4 th quarter Secretary of Pradeshiya Sabha Secretary of Pradeshiya Sabha By the Revenue Officer Revenue Officer Revenue Officer

24 ASSESSMENT TAX 13 Procedure Time Period Authority in less than 8 days Paid to the Shroff if the value of the property is less than Rs. 10,000 within 24 days if the value of the property is above 10,000 After the seizure of property, it can be released after following payments are made by owner/occupant Amount stated in the Final Notice removal charge for property Seized set by the Pradeshiys Sabha security fee for the protection of property seized set by the Pradeshiys Sabha If the owner of the seized property does not pay the due amount and obtain the release of the seized property, it will be instructed to be auctioned A time period is provided to release the property before publishing the auction notice through a gazette notification or through a paper that is circulating within the Pradeshiya Sabha limits If the property is not released during the above mentioned time period, they would be auctioned. If the individual does not request for the excess amount that is earned through the auction within 12 months after the auction, that amount will be credited to the fund in less than 8 days if the value of the property is less than Rs. 10,000 within 24 days if the value of the property is above 10,000 For property worth above Rs. 10,000 rupees, a 21 days time period For property worth less than Rs. 10,000, a 6 day time period Secretary of Pradeshiya Sabha Secretary of Pradeshiya Sabha Revenue Officer under the direction of the Secretary Secretary of Pradeshiya Sabha

25

26 Building Permit Overview Introduction Legal Authority Validity of a Building Permit Eligibility Fees Supporting Documents Application Process Procedures following registration of Application Renewal of the Building permit If the application for building permit is refused Legal Consequences of Non Compliance...22

27 16 REGULATORY MAPPING: PRADESHIYA SABHA Building Permits - Overview Obtain building application Submit completed application to the Subject Clerk Processing fee is charged Application is registered Site inspections by Technical Officer Not recommended by Technical Officer Recommended by Technical Officer Notifies the applicant Planning Committee Rectification of deficiencies Notifies the Authorities Approval Chairman of PS issues the building permit Disapproval Appeal to Minister

28 BUILDING PERMIT 17 Building Permit 1. Introduction Pradeshia Sabha controls and regulates all building activities within the area of its authority. Therefore all persons engaging in building activities must obtain a permit from the relevant. 2. Legal Authority i. If an area is declared under Section 3 of Urban Development Authority Act as an Urban Development Area, Part II A of the Urban Development Authority Act 41 of 1978 becomes applicable. ii. Regulations enforced by the Minister under the Urban Development Authority Act in Gazette Number 392/9 of iii. If an area is not declared as an Urban Development Area, Sections 5 and 6 of the House and Town Improvement Act of 1915 become applicable. 3. Validity of a Building Permit; One year. According to the regulation 10 (06) of Urban Development Authority Act 41 of 1978, the building permit can be extended for two years. 4. Eligibility 5. Fees i. Building activity should be situated within a area ii. Should be either an owner of an immovable property or a lessee of an immovable property within the Pradehiya Sabha area limit. In either case the application should be signed by the owner. iii. The name of the person applying should be registered in the assessment tax registry of the. iv. The land in which the construction is about to take place must be more than the minimum land amount defined by the. i. Application form for a fee of Rs. 500 (may differ between Pradeshiys Sabhas) ii. Processing Fees as follow;

29 18 REGULATORY MAPPING: PRADESHIYA SABHA Floor area (square meters) Processing fee Commercial or other residential use Below Above iii. renewal fee as decided by the 6. Supporting Documents (Three copies each from the following documents should be submitted) i. Map that indicates land and roads adjoining the location where the building activity is to take place ii. Approved plan for sub-division drawn on the scale of not less than 1:4000 which indicates; iii. geographical characteristics buildings in the area width of the roads in the area Detailed plan of the proposed building drawn on the scale of not less than 1:1000 indicating buildings that already exist street lines to be amended if any boundary of the land access roads parking areas iv. The notarial deed of the particular land in which the building activity is to take place. v. Plan drawn on the scale of 1:100 indicating each floor of the building (Depending on the complexity of the building this can be drawn on the scale of 1:200). Aspects that should be included in the plan; The purpose of each room in the building and the width and length of each room. Doors, windows and other open areas within the building and their width and length Location of all toilets and latrine fittings and the drainage system

30 BUILDING PERMIT 19 vi. vii.? Fire extinguisher (for Commercial buildings)? Indication of electricity lined which runs across the land where the building is proposed.? Walls, floor, roof, and the material used and the specification of materials used.? Horizontal cross section of the building indicating the thickness of the walls, eave, foundation, rafters, beams and other sections of the building.? Height of each floor.? The distance between the outer walls of the building and the boundary of the land in which the building is situated. If the Building is for a cinema hall or a theatre, the following characteristics should be included in the plan;? Plan drawn according to the rule and regulations of the Urban Development Authority Act? A cross section of the drains that are expected to be established and their length.? Width of all the staircases and the number of staircases that exist in the building.? Width of the doors.? Height of the building.? Number of individuals to be seated in every section of the building and the space that is reserved to an individual with regard to the seating arrangement.? Methods of fire prevention.? Methods of fire prevention with regard to film equipments.? Ventilation.? Indication of the entrance and exit. Plan indicating the toilets and the sewage pits. If the land is a paddy land, then the permit from the Agrarian Services Department giving permission to fill the land should also be submitted. viii. Note: a) If the building is to be constructed by the side of a road under the purview of the Road Development Authority consent has to be obtained from the Road Development Authority. b) Where the building is to be constructed on a river bank within 100 metres of the river, approval has to be obtained from the Mahaweli Development Authority. c) If buildings are to be constructed within the limits of the coast, approval has to obtain from the Coast Conservation Authority.

31 20 REGULATORY MAPPING: PRADESHIYA SABHA 7. Application Process Note: The form to be used would depend on under which Act the application is being made. If the application is made under the Urban Development Authority Act 41 of 1978, Annexure 1 is applicable, if the application is made under Housing and Town Improvement Act Annexure 2 becomes applicable. Procedure Time Period Authority Must purchase the application form for a fee Rs 250 (may differ between Pradeshiya Sabha) Section B2 is to be filled if the building is to be used for industrial purpose and section B3 is to be filled if the building is to be used as a hotel The completed application form should be submitted If the application form is not complete the applicant is asked to fill in the necessary information If the application is complete in all particulars, then a processing fee is charged Processing fee should be paid and a receipt will be issued Issue of receipt for the payment of fee is considered as acknowledgement of receipt of application Registration of application takes place Subject Clerk of the Subject Clerk of the Technical Officer Secretary of Pradeshiya Sabha Shroff Shroff Subject Clerk Note: if the name of the applicant is not registered in the assessment registry as the owner, the relevant changes have to be made before proceeding with the building application.

32 BUILDING PERMIT Procedures following registration of Application; Procedure Time Period Authority Application is referred to the Assessment branch to report on ownership of the land Assessment Clerk Forward copies for The section in charge of recommendation by Building Permits Technical Officer A field inspection is by the Technical Officer carried out A report is forwarded by the Technical Officer On receipt of the report by by the Planning the Technical Officer, the Committee building application is forwarded for approval If the approval is granted, Chairman of the building permit is issued with a copy of the plan approved by the Chairman of the to the applicant with terms and conditions imposed by the 9. Renewal of the Building permit Procedure Time Period Authority An written appeal asking Subject Clerk for an extension stating the reasons why it was not completed on time should be handed over A fee is charged decided by the Pradeshiya Sabha Renewal of the building permit for another year Chairman of Pradeshiya Sabha

33 22 REGULATORY MAPPING: PRADESHIYA SABHA 10. If the application for building permit is refused; Procedure Time Period Authority An appeal in writing can the Minister be handed under the Regulation 11 made under the Urban Development Authority Act 41 of Legal Consequences of Non Compliance; Procedure Time Period Authority Ask the owner of the Technical Officer building to obtain a building plan If the owner of the building without a building permit applies for permit, it will be issued after surcharge is charged decided by the Pradeshiya Sabha If not, initiate legal action against owner of the building in Magistrate s Court By the Planning Committee Chairman of the

34 Butchers Licence Overview Introduction Legal Authority Eligibility Fee Supporting Documents Application Procedure If all requirements are not met If there is any protest from the public Legal Consequences of non compliance...27

35 24 REGULATORY MAPPING: PRADESHIYA SABHA Butchers License - Overview Application in writing to the Chairman Inspection by the Public Health Inspector and Environmental Officer Report by the Public Health Inspector and Environmental Officer All requirements met All requirements not met Chairman places notice in the Gazette for objections No Objections Objections Permission granted Applicant keeps security deposit in the Pradeshiya Sabha and signs agreement with the Inquiry held Decision notified to the applicant and the person making the objection Issued Butchers License

36 BUTCHERS LICENCE 25 Butchers Licence 1. Introduction The exercises supervision and control of slaughterhouses and meat stalls through its supervision. Note: In most cases meat stalls are annually auctioned by the 2. Legal Authority 3. Eligibility i. Section 102 of the Act No.15 of ii. Butcher s Ordinance. iii. Standard Bylaws Number 32 in Section IV of the Gazette Number 520/7 of Should be an owner or prospective owner of a slaughterhouse and/or meat stalls within the limits of the area. 4. Fee Licence fee decided by the 5. Supporting Documents i. Letter from the owner of the property in which the slaughterhouse and/or meat stall is or is going to be established. Following details should be provided in the letter requesting for a licence; Name of the applicant Address of the applicant Address of the place in which the slaughterhouse and/or meat stall is or expected to be established. 6. Application Procedure Note: There are two types of licences: a. Temporary licence b. Annual licence

37 26 REGULATORY MAPPING: PRADESHIYA SABHA Procedure Time Period Authority Applications for a licence to operate a slaughter house and/or a meat stall should be forwarded in writing Inspection of the premises to determine whether it fulfils the requirements of the Butcher s Ordinance Report based on the inspection submitted If all requirements are met a notice is placed in the Gazette calling for objections If there are no objections permission will be granted to operate the slaughter house and/or meat stall Applicant must sign an agreement with the and a security deposit must be kept in the Pradeshiya Sabha by the applicant and permit will be issued This permit has to be renewed annually by paying a licence fee to the Chairman of the Urban Council Public Health Inspector and Environmental Officer By the Public Health Inspector and Environmental Officer Chairman of the Chairman of the With the Chairman of the 7. If all requirements are not met; Procedure Time Period Authority The deficiencies will be Chairman of the notified to the applicant Licence will be issued on the rectification of the deficiencies

38 BUTCHERS LICENCE If there is any protest from the public: Procedure Time Period Authority The objections must be lodged in duplicate by any person within the limits of the An inquiry is held with the participation of person/s making the objection, applicant and the Chairman of the decision to revoke or confirm the licence is taken. The decision will be notified in written form to the applicant and the person making the objection Any party can appeal against the decision of the Chairman The decision taken by Minister is final and cannot be challenged in any Court of law. within 10 days from the date in which the notice regarding the decision was reached The Chairman of the Chairman of the to the Minister Note: When a decision is not made regarding issue of an annual licence, a temporary licence can be obtained from the for a time period of not more than 14 days. 9. Legal Consequences of non compliance: Procedure Time Period Authority A person operating a slaughter house and/or a meat stall without the licence can be produced before the Magistrate fined Rs and/or sentenced to 6 months imprisonment Chairman of the

39

40 Certificate of Conformity Overview Introduction Legal Authority Eligibility Fees Application Process (Under Urban Development Authority Act) Application Process Application Process (under Housing and Town Improvement Act) When C of C is refused Legal consequences of occupying a building without a C of C...35

41 30 REGULATORY MAPPING: PRADESHIYA SABHA Certificate of Conformity - Overview (If under UDA Act) Application form from free of charge Completed application form to the with a processing fee of Rs.100/= Receipt issued to applicant Reports on field inspections by Technical Officer Application forwarded to the Planning Committee Approval Disapproval Chairman issues C of C Amended plan approved from Make changes in the building to correspond with approved plan Re apply

42 CERTIFICATE OF CONFORMITY 31 Certificate of Conformity 1. Introduction This certificate is issued to indicate that the building is finished according to the approved plan. It must be obtained from the after the construction is completed and before occupying the building. 2. Legal Authority If the Minister declares a particular area as a Development Area the following legal provision applies; i. Section 8 (k) of the Urban Development Authority Act 41 of ii. Regulation 67 issued under the Urban Development Authority Act 41 of 1978 published in Gazette 392/9 of (Normal practice is to adopt the rules and regulations of the Urban Development Act in respect of the entire specified ) If the is not declared under Urban Development Authority Act, the Housing and Town Improvement Act Section 15 (1,2,3,4) applies. 3. Eligibility Building being constructed according to the approved plan. 4. Fees The application form can be obtained free of charge. A processing fee is charged on the basis of the square area of the building.(minimum amount Rs 100/=) 5. Application Process (Under Urban Development Authority Act) 6. Application Process Procedure Time Period Authority Obtain application form Subject Clerk Certification on the form A charted engineer or that the building has been constructed according to architect registered with the the approved plan

43 32 REGULATORY MAPPING: PRADESHIYA SABHA Procedure Time Period Authority Application form to be signed by the applicant Application form to be Subject Clerk of the submitted A processing fee is Paid to the Shroff charged A receipt issued to the Shroff applicant (this is considered as the document which signifies submission of the application) Reports on the field Technical Officer inspection Application forwarded for Planning Committee of the approval If approved by Planning Committee the Certificate of Conformity is issued. The Chairman of the

44 CERTIFICATE OF CONFORMITY 33 Certificate of Conformity - Overview (Under Housing and Town Improvement Act) Application form from Pradeshiya Sabha free of charge Completed application form to the PS with a processing fee of Rs.100/= Receipt issued to applicant Reports on field inspections by Technical Officer Application forwarded to the Planning Committee Approval Disapproval Chairman of Pradeshiya Sabha issues C of C Ignore The Pradeshiya Sabha can take the applicant to Magistrate s Court Amended plan approved from Re apply Make changes in the building to correspond with approved plan. (Not less than 7 days are given)

45 34 REGULATORY MAPPING: PRADESHIYA SABHA 7. Application Process (under Housing and Town Improvement Act); Procedure Time Period Authority Obtain application form Subject Clerk Certification on the form that the building has been constructed according to the approved plan Application form to be signed by the applicant. Application form to be submitted A processing fee is charged A receipt issued to the applicant(this is considered as the document which signifies submission of the application) Reports on the field inspection Application forwarded for approval If approved by Planning Committee the Certificate of Conformity is issued A charted engineer or architect registered with the Subject Clerk Pradeshiya Sabha. Paid to the Shroff Shroff Technical Officer Planning Committee of the The Chairman of the 8. When C of C is refused A Certificate of Conformity is refused if the building is not constructed according to the approved plan. Applicant will be then be instructed to: Procedure Time Period Authority Make an amended plan To the or Changes in the building should be made to correspond with the approved plan Application Process thereafter resumes its normal course.

46 CERTIFICATE OF CONFORMITY Legal consequences of occupying a building without a C of C Procedure Time Period Authority obtains Magistrate s Court. Court Order Applicant may be ordered To abandon the building Demolish or reconstruct the building Take any other recommended steps has the authority to charge the owner for all court and other expenses (demolishing, evacuation etc.) in the case of occupying a building without a Certificate of Conformity The Magistrate s Court can impose a fine of not less than Rs 1000/= for occupying building without a C of C and in addition can levy a fine of not less than RS 100/= for each day of continuing violation

47

48 Certificate of non-vesting Overview Introduction Legal Authority Eligibility Fees Supporting Documents Application Process...40

49 38 REGULATORY MAPPING: PRADESHIYA SABHA Certificate of non-vesting - Overview Written request to Pradeshiya Sabha/Obtain form for a fee or free Application submitted to Certification by the Revenue Inspector and Subject Clerk Chairman issues certificate of nonvesting

50 CERTIFICATE OF NON-VESTING 39 Certificate of non-vesting 1. Introduction When obtaining a loan by keeping a land within a area as security with a financial institution, a certificate issued by the is required stating that the land would not be taken over by the. This is called the Certificate of Non- Vesting. is entitled to take over a land or property in the case of default of payment of assessment tax or when it is encroaching street lines, or for a public purpose. The importance of the certificate of non-vesting arrives from the power of the to take over land or property for non payment of assessment tax or for a public purpose Note: If the land or building is to be acquired for a public purpose there should have been a prior gazette notification. 2. Legal Authority It is difficult to pinpoint the exact legal authority the has to issue certificates of non-vesting. 3. Eligibility 4. Fees i. The land or property should be located within the area. ii. Assessment tax should have been paid. iii. The land or property should not encroach on street lines. Application is issued for a fee in some and the fees may vary from one institution to another. 5. Supporting Documents i. Copy of the Deed and the Plan ii. Necessary details The name of the land Location Name of owner Deed number and date Plan number and date All these details and documents should be included in the application.

51 40 REGULATORY MAPPING: PRADESHIYA SABHA 6. Application Process Procedure Time Period Authority Although some Pradeshiya Sabhas issues an application Subject Clerk form to apply for the certificate of non-vesting, it can also be obtained through a written request. While some Pradeshiya Sabhas issue the application form for a fee, other issue it for free Application form is Subject Clerk submitted to the Pradeshiya Sabha with the Supporting Documents Certification that there are Subject Clerk no arrears regarding tax, licence fees or any other relevant payments If there are arrears To the Shorff regarding assessment tax, the will issue the non vesting certificate after payment of the arrears by the applicant Certification that the land Technical Officer does not encroach on street lines After obtaining all these Chairman/Secretary details the Pradeshiya Sabha Chairman/Secretary will sign, seal and issue the certificate of non vesting

52 Club License Overview Introduction Legal Authority Eligibility Fees Supporting Documents Process If there are objections regarding the establishment of clubs...44

53 42 REGULATORY MAPPING: PRADESHIYA SABHA Club License - Overview Application form for a fee from Pradeshiya Sabha Three copies of the application form to the Revenue Clerk Copies of the application submitted to the Local Superintendent of Police, Commissioner General of Excise Gazette notification by Reports of the Local Superintendent of Police, Commissioner General of Excise is received Objection by public No objection To the Chairman Chairman issues license for a fee Decision by Inquiry Board Accept Appeal to Minister Decision by Minister

54 CLUB LICENSE 43 Club License 1. Introduction Clubs established within a particular area must be register with the Pradeshiya Sabha. 2. Legal Authority Licensing of Clubs Law Number 17 of 1975 and all amendments relating to the Act. 3. Eligibility Clubs already existing or hoping to be established within the area. 4. Fees An application form should be purchased from the for a fee of Rs 15/=. License is issued for a fee of Rs 350/= (May differ between s) 5. Supporting Documents i. List of rules and regulations of the club signed by the President of the club ii. The following information should be provided in the application form. Name of applicant Address of the applicant Whether the applicant is the President, Secretary and Manager Name of the club Address of the club Activities of the club Names and addresses of the President, Secretary and manager of the club Number of members 6. Process Procedure Time Period Authority Obtain an application form Subject Clerk from the for Rs50/=. Application form should be signed by the President, Secretary or Treasurer. Three copies of the Revenue Clerk, Local application form to the. Superintendent of Police, Commissioner General of Excise.