28.
| (1) Upon receipt of a valid notice of objection the Commissioner may direct an Assessor to obtain fuller and further information relating to any matter necessary or relevant for the making of a determination on the notice of objection. The Assessor, when so directed, may by notice given in writing to the objector-
Within thirty days after the receipt of the information the Assessor shall report to the Commissioner whether any revision of the assessment is necessary. | | (a) require him to produce or transmit for inspection by the Assessor any document specified in the list referred to in section 27; | | |
| | (b) require him to furnish, on or before the date specified in the notice, information on the matters specified in the notice. | | |
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| (2) The Commissioner may by notice in writing given to the objector require the objector in person or by authorized representative to be present, together with such documents and witnesses as may be specified in that notice, on such date and at such time as may be specified in the notice to be heard on such matters relating to the notice of objection as may be specified in the notice given under this sub-section. |
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| (3) At the inquiry into the notice of objection, the objector shall not be allowed-
| | (a) to produce any document which is not included in the list furnished under section 27 or to adduce the evidence of any witness whose name does not appear in that list,or | | |
| | (b) to raise any objection which is not specified in the notice of objection. | | |
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| (4) The Commissioner shall have power to summon any person whom he may consider able to give evidence respecting the matters set out in the notice of objection to attend before him and may examine such person on oath or otherwise. Any person so attending may be allowed by the Commissioner any reasonable expenses necessarily incurred by such person in so attending. |
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Sri Lanka Consolidated Acts