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Wednesday, 26 October 1910

Clause 11 -

Land tax shall be charged on land as owned at noon on the thirtieth day of June immediately preceding the financial year in and for which the tax is levied :

Provided that an owner of land who, after the thirtieth day of June, but before the thirtieth day of September, One thousand nine hundred and ten, has sold or agreed to sell or conveyed part of the land, or has sold or agreed to sell or conveyed all the land to different persons, shall, if the Commissioner is satisfied that the sale agreement or conveyance was bond fide and not for the purpose of evading the payment of land tax, be separately assessed for the year ending on the thirtieth day of June, One thousand nine hundred and eleven, in respect of the land so sold or agreed to be sold or conveyed to any one person, and be charged with land tax in respect of that land as if it were the only land owned by him.







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