UPDATE 1-Sri Lanka says kills 47 rebels, destroys boats

(Adds rebel statement)

By Ranga Sirilal

COLOMBO, April 21 (Reuters) - Sri Lankan government planes bombed three Tamil Tiger boats off the northern coast on Monday, the military said, after fighting since the weekend left 47 rebels dead.

The fighting and the air raids were the latest in near daily land, sea and air battles that have left thousands dead in recent months.

Tamil Tiger rebels did not comment on the air attack on the boats or on battlefield casualties, but said air raids killed one civilian and injured eight others in the north.

"We saw two boats coming and we engaged them on the beach, destroying them. One more we pursued in the sea and it exploded when we hit it," said air force spokesman Andrew Wijesuriya about the latest raid off the Mullaithivu coast.

Wijesuriya said helicopter gunships were deployed to support ground troops in the northwest Mannar area where troops killed seven rebels in clashes on Monday.

Fighting also erupted along the frontlines in the northern districts of Jaffna, Vavuniya and Polonnaruwa in which 40 rebels were killed since the weekend, the government said.

The military lost five soldiers, it said.