31.
| (1) Where no valid notice of objection or appeal has been lodged against an assessment made under this Act or where an assessment has been determined on objection or appeal, the assessment as made or determined on objection or appeal, as the case may be, shall be final and conclusive for all purposes of this Act. |
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| (2) The determination of any matter on objection or appeal shall not prevent an Assessor from making an assessment or additional assessment which does not involve the re-opening of that matter. |
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Sri Lanka Consolidated Acts