Income producing irrigation units, such as small lakes and canals and field fed by farmers had to pay tax on water. Water could be bought and sold. Owners of tanks (vapi-hamic) had to pay for water came in to the tanks and tanks owners imposed a charge from the users in turn. The King had the largest share of tanks and he was the prime beneficiary of this levy on water until the beginning of the Seventeenth Century AD. Levy on water was called ‘diyabedum’ or ‘dakapath’. It was paid to the king as well as to private owners of small canals and lakes.
In addition to dekapath the king claimed a share of produce from all occupied and cultivated lands.
Department of Inland Revenue, Sri Lanka,
Chittampalam A. Gardiner Mawatha, Colombo 02.
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