MOTOR CARS (TAX ON TRANSFERS) LAW

Arrangement of Sections

1. Short title.

2. Prohibition on transfer of motor cars to which this Law applies without the written approval of the Registrar.

3. Registrar to grant written approval for transfer of a motor car to which this Law applies only on payment of the relevant tax.

4. Relevant tax payable on the transfer of a motor car to which this Law applies.

5. Registrar to refund amount of tax paid if the transfer in respect of which the tax is paid, does not take place.

6. Power of Registrar to recover relevant tax from the person in possession, where there is a transfer of a motor car to which this Law applies in contravention of the provisions of section 2.

7. Special provision in regard to the registration of motor cars to which this Law applies.

8. Offence.

9. Certain transfers made prior to the date of commencement of this Law deemed to be valid transfers if a sum equivalent to the relevant tax is paid to the Registrar within two months of the date of commencement of this Law.

10. Taxes collected under this Law to be credited to Consolidated Fund.

11. Repealed.

12. Provisions of this Law to prevail.

13. Interpretation.

13 of 1978,

15 of 1980.

A LAW to impose and levy a tax on the transfer of certain motor cars, and for matters connected therewith or incidental thereto.

[Date of Commencement: 11th May, 1978]

1. Short title.

This Law may be cited as the Motor Cars (Tax on Transfers) Law.

2. Prohibition on transfer of motor cars to which this Law applies without the written approval of the Registrar.

(1) No person who is the first registered owner of a motor car to which this Law applies shall transfer such motor car within the period of seven years from the date of the first registration of such motor car, unless he obtains the prior approval in writing of the Registrar:

Provided, however, that nothing in the preceding provisions of this section shall apply to a person who is the first registered owner of a motor car to which this Law applies, if a sum calculated in the manner specified in section 110 of the Finance Act, No. 11 of 1963,1 has been paid to the Registrar, in respect of the sale of that motor car:

Provided further that nothing in the preceding provisions of this section shall be read and construed as prohibiting the first registered owner of a motor car to which this Law applies from transferring such motor car otherwise than by sale, prior to the date of commencement of this Law.

(2) A transfer of a motor car to which this Law applies in contravention of the provisions of subsection (1), whether such transfer is before or after the date of commencement of this Law, shall be null and void and of no effect in law.

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PROVINCIAL COUNCILS ELECTIONS (AMENDMENT) ACT, No. 17 OF 2017


FISHERIES AND AQUATIC RESOURCES(AMENDMENT) ACT, No. 11 OF 2017


NATION BUILDING TAX (AMENDMENT)ACT, No. 13 OF 2017


SUGATHADASA NATIONAL SPORTS COMPLEX AUTHORITY (AMENDMENT) ACT, No. 14 OF 2017


IMMIGRANTS AND EMIGRANTS (AMENDMENT) ACT, No. 7 OF 2015


PROVINCIAL COUNCILS ELECTIONS (AMENDMENT) ACT, No. 17 OF 2017


FISHERIES AND AQUATIC RESOURCES(AMENDMENT) ACT, No. 11 OF 2017


NATION BUILDING TAX (AMENDMENT)ACT, No. 13 OF 2017


SUGATHADASA NATIONAL SPORTS COMPLEX AUTHORITY (AMENDMENT) ACT, No. 14 OF 2017


IMMIGRANTS AND EMIGRANTS (AMENDMENT) ACT, No. 7 OF 2015


PROVINCIAL COUNCILS ELECTIONS (AMENDMENT) ACT, No. 17 OF 2017


FISHERIES AND AQUATIC RESOURCES(AMENDMENT) ACT, No. 11 OF 2017


NATION BUILDING TAX (AMENDMENT)ACT, No. 13 OF 2017


SUGATHADASA NATIONAL SPORTS COMPLEX AUTHORITY (AMENDMENT) ACT, No. 14 OF 2017


IMMIGRANTS AND EMIGRANTS (AMENDMENT) ACT, No. 7 OF 2015


PROVINCIAL COUNCILS ELECTIONS (AMENDMENT) ACT, No. 17 OF 2017


FISHERIES AND AQUATIC RESOURCES(AMENDMENT) ACT, No. 11 OF 2017


NATION BUILDING TAX (AMENDMENT)ACT, No. 13 OF 2017


SUGATHADASA NATIONAL SPORTS COMPLEX AUTHORITY (AMENDMENT) ACT, No. 14 OF 2017


IMMIGRANTS AND EMIGRANTS (AMENDMENT) ACT, No. 7 OF 2015


PROVINCIAL COUNCILS ELECTIONS (AMENDMENT) ACT, No. 17 OF 2017


FISHERIES AND AQUATIC RESOURCES(AMENDMENT) ACT, No. 11 OF 2017


NATION BUILDING TAX (AMENDMENT)ACT, No. 13 OF 2017


SUGATHADASA NATIONAL SPORTS COMPLEX AUTHORITY (AMENDMENT) ACT, No. 14 OF 2017


IMMIGRANTS AND EMIGRANTS (AMENDMENT) ACT, No. 7 OF 2015


PROVINCIAL COUNCILS ELECTIONS (AMENDMENT) ACT, No. 17 OF 2017


FISHERIES AND AQUATIC RESOURCES(AMENDMENT) ACT, No. 11 OF 2017


NATION BUILDING TAX (AMENDMENT)ACT, No. 13 OF 2017


SUGATHADASA NATIONAL SPORTS COMPLEX AUTHORITY (AMENDMENT) ACT, No. 14 OF 2017


IMMIGRANTS AND EMIGRANTS (AMENDMENT) ACT, No. 7 OF 2015