Stamp duty payable on transfers of property and the 100% tax is uniform in Sri Lanka. It does not vary from Provincial Council to Provincial Council. Taxation too is uniform. There are no local variations or local regulation on these aspects.

While there are personal and local laws in Sri Lanka such as the Kandyan law applicable to the Kandyans, the Thesawalamai applicable to the Tamils who are governed by the Thesawalamai and the Muslim law applicable to the Muslims, and there are variations of the real estate law amongst these different systems of law, such laws and such variations have no bearing on the very general questions you have asked in your questionnaire headed "Issues In Ownership of Real Estate".