OPA at your service

Questions and answers

Levies made by local authorities

Question: Chapter XVII - Articles 74B of the Constitution of Sri Lanka 1978 reads as follows:

"Parliament shall have full control over public finance. No tax, rate on any other levy shall be imposed by any local authority or any other public authority, except by or under the authority of a law passed by Parliament or of any existing law."

Although it is stated as above with regard to control over Public Finance, Local Authorities by virtue of decision taken by the respective Councils make levies with no uniformity. For the issue of an Assessment Transfer for (AT Form) and thereafter to issue the relevant certificate of transfer the following levies are made by the Urban Councils in the Kalutara district:

Name of UC Fee for issue Fee for issue of an of the certificate

AT Form of transfer

Panadura Rs. 115 Rs. 280

Horana Rs. 52.50 Rs. 96

Beruwala Rs. 57.50 Rs. 57.50

Kalutara Rs. 115 Rs. 115

In view of the provisions of the said chapter of the constitution could you enlighten me whether the respective councils are empowered to determine the above levies which has no uniformity.

I shall be thankful if an answer is given to the above question in the 'Question and Answers' page of the OPA published in the Daily News every Thursday.

H. W. Goonesekera, Panadura.

Answer: The fees charged by local authorities for purposes such as 'issue of AT Form', 'Issue of the Certificate of Transfer' etc. are fees and do not come under the classification of tax, rate or levy we have been told by the Ministry of Local Government and Provincial Councils.

The Urban Councils are allowed to charge their cost as fee for the documents and services provided. The cost may vary from UC to UC and as such the fees can be different. As long as it is not exorbitant and something like Rs. 500 to Rs. 1,000 if charged for such a service is considered exorbitant.

However if you feel that the fees charged are unreasonable, you can make a written complaint to the 'Commissioner of Local Government' who is the proper authority to look into such matters. The address is 'Commissioner of Local Government', Department of Local Government, Western Province, Independent Square, Colombo 7.

Will a NIC with an error of name be acceptable for ETF claim

Question: I lost my NIC and obtained a fresh one in 2007 on the sameday service. However, on perusing the card, I found they have mis-spelt my name and also not included my surname. When I pointed this out to the officers there, they told me to come another day. But, due to pressure of work, I was unable to go to the NIC office again.

Now, I need to make an application to claim ETF, where there is a requirement to attach a copy of the NIC with the form from the office I worked. The form is filled correctly with my surname, etc.

My questions are:

1. Is it necessary to make an affidavit to correct my name?

2. Has this affidavit got to be signed by an Attorney-at-Law or Justice of Peace?

Would appreciate if you could please enlighten me on the above at your earliest.

M. I. I. Sheriff by email

Answer: However, busy you may have been, you should have attended to the correction of your NIC. As you know the NIC has become a very important document for most purposes. A mis-spelling of the name compounded by the non inclusion of the surname makes your NIC almost invalid. Now since it is over two years the Department of Registration of persons will request you to make a fresh application for re-issue of your NIC as they keep the relevant documents only for two years, after which it is not easily retrievable.

As far as the ETF claim is concerned you may not have a problem if your employer certifies the copy of your NIC as one and the same person to whom the particular ETF Account belongs.

An affidavit is not necessary as per the ETF department since the employer certification of the NIC is sufficient. Usually an affidavit has to be signed by an Attorney-at-Law, a Justice of Peace or Commissioner of Oaths. Otherwise it will not be acceptable to most organisations.

Vehicle parking in multi-storied apartment

Question: I wish to bring your kind attention on behalf of others who have no vehicles parking facilities in multi-storied apartments. We have the difficulty in parking area.

Houses booking time the builders do not mention apartment cost separately and cost of parking area separately. Only they indicate one figure no separate price for parking area. Later on some builders started to collect separately for parking. Then only other builders also took this opportunity and started to collect separately during our building construction time and asked to pay separately for parking area.

Therefore, some owners have paid that amount without their knowledge and they did not ask others also. Others refused and told no need to pay whatever they are asking an additional amount because parking facilities is a common area are of entire apartment according to National Housing Development and Condominium Authority and CMC rules and regulations.

Thereafter builders mention parking facilities also in deed when they issued to those who have paid for parking. Now parking spaces also not available and we are suffering for parking the vehicles. This is unfair by us owners. Therefore, please regarding above matter kindly verify from National Housing Development and Condominium Authority higher officers and tell us how to park the vehicles in parking area in future.

M. Siva, Colombo 6.

Answer: As per the Condominium Management Authority these multi-storied apartments should provide parking facility. For apartments with less than 750 sq. ft, one parking slot for two apartments and if the square area of each apartment is more than 750 sq. ft then one parking slot for each apartment. This too has now been amended and for new builders, they have to provide parking for every apartment.

In some apartments they have provided common parking area and in others for each apartment or one parking for two apartments as explained before. Usually the price paid for the apartment should include parking facility specific for that apartment or as common parking.

Therefore, it is not legal to charge separately for the parking facility as we understand. We suggest that you go and meet the General Manager of the Condominium Management Authority at the National Housing Department Building, Sir Chittampalam A. Gardiner Mawatha, Colombo 2, take along the deed and other documents such as condition of sale, payment receipts etc.

W&OP scheme for retired lady teacher

Question: I am a graduate teacher who held a pensionable post and served in Government School (Vishaka Vidyalaya, Col. 4) for 32 years, I joined my service in 1963, after graduation from the University of Peradeniya and retired in December 1995 after completing 32 years in service. I have not contributed to the W&OP scheme earlier hence I wish to join it now. Could you please be kind enough to let me know as to what I should do as I am clueless regarding this matter. Sir, in case of my death before my husband, could you please advice me as to how he can enjoy the benefits.

Mrs. S. Senanayake, Colombo 5.

Answer: You may refer the Daily News paper of Thursday, May 7, 2009 in the OPA at your Service page a similar question titled 'Option for female teacher to join W and OP and the answer therein. Since you were a teacher in a government school and have joined the service before, 1st August, 1983, you still have the option of joining the W&OP even though you have retired now. You have to apply before June 30, 2009, in order to enroll yourself. You have to write to the Zonal Director of Education of the area where you served last indicating your wish/desire to join the W&OP Fund.

You also need to give a letter to the Divisional Secretary from whose office you are now drawing your pension stating that you wish the monthly instalment for the W&OP Fund to be deducted from your pension and get it approved.

You will be called upon to contribute for 15 years equivalent to 180 months/instalments from the date you join the W&OP. In case of your demise before the completion of 15 years and pre decease your spouse, he will have to pay upfront the balance number of instalments before he can commence enjoying the W&OP benefit.

How to obtain copy of grant of burial deeds

Question: I am the present holder of the above deeds issued to my great great great grandfather in 1828 under his name. Now this deed is old and badly damaged which cannot be held by hand, please be kind enough to advise me how I could get a new copy for further use. Your urgent advice will be greatly appreciated.

Charles, Horana.

Answer: You state that the deed is old and damaged however if the block no and the grant no are legible the easiest thing is to paste it on to a thick paper or a thin paper board as backing and laminate it.

We understand that most people have done this. If there are any burial details written on the reverse, you can take a photocopy of the reverse side before pasting a backing paper. Once you laminate it, any burial information can be written on a separate sheet of paper as this is only for the information of the holder of the deed. All burial information is available in a book at the cemetery office.

The other alternative is to make an application for a copy to the Chief Health Inspector of the Municipal Council, indicating the block number and the grant number. This could be time consuming going by the experience others have faced.

If it is in the Roman Catholic or Anglican section of the General Cemetery at Kanatte, Borella, a copy can be obtained at the respective Church office situated in the cemetery itself. These offices come under the respective Bishops.

Tax free interest for senior citizen

Question: I am a retired 70-year-old government pensioner. All my savings have been invested in the National Savings Bank - the annual interest of which is less than Rs. 300,000. I have now been informed that some family belongings are to be sold and that my share would come to about Rs. 400,000. I intend putting whatever I get also in the NSB in which case my annual interest income will exceed Rs. 300,000 the tax free amount. As a senior citizen, is Rs. 500,000 the tax limit for me or will I have to pay income tax on any amount above Rs. 300,000.

Enid Pieris, Nawala.

Answer: Your pension does not come into the taxable income category. As per your question it appears that you have no other assessable income other than your pension and interest income from the NSB. In this case you are already enjoying interest income up to rs. 300,000 per annum from NSB.

Yes if you invest the additional Rs. 400,000 which you are likely to get and if you invest that amount also at the NSB, your annual interest income up to Rs. 500,000 per annum will be free of withholding tax.

For your information and that of the public it is no longer restricted to NSB only but also the Peoples Bank, Bank of Ceylon, State Mortgage Bank, Housing Development Finance Corporation Bank, SME-Bank, Regional Development Bank and Lanka Puthra Development Bank are allowed to provide the privilege of up to Rs. 500,000 Tax (WHT) free interest to senior citizens whose total assessable income is less than Rs. 300,000 per annum. A declaration to this effect has to be made to your bank.

“The Organisation of Professional Associations of Sri Lanka (OPA) will cover questions in all professions and subjects of common interest to the public in the Daily News OPA At Your Service” page every Thursday. Please make your question brief. Questions can be directed to the OPA on e-mail:

[email protected] Fax: 2559770 or write to the Professional Centre, 275/75, Prof. Stanley Wijesundera Mawatha, off Bauddhaloka Mawatha, Colombo 7.”

OPA annual sessions The Ceremonial Opening of the 22nd OPA Annual Sessions will be held on October 9 at 4.30 p.m. The Technical Sessions will be on October 10 at 8.30 a.m. at the Centre for Banking Studies of the Central Bank of Sri Lanka at Rajagiriya. The Chief Guest will be Public Administration and Home Affairs Minister Dr. Sarath Amunugama and the Guest of Honour would be Central Bank Governor Ajith Nivard Cabraal. The Keynote Speaker will be ADB Country Manager Dr. Richard Vokes, Registration closes on October 5, 2009.