35.
| (1) Where a party to an appeal to the Board is dissatisfied with the decision of the Board on that appeal, he may, by written petition in which the other party is mentioned as respondent, appeal to the Supreme Court against that decision on a question of law. |
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| (2) A petition under sub-section (1) against a decision of the Board shall-
| | (a) be presented in triplicate to the Chairman of the Panel within thirty days after the date of the communication by which that decision was notified to the appellant; | | |
| | (b) set forth the decision of the Board and the question of law to be argued; | | |
| | (c) if presented by any person other than the Commissioner, bear a certificate by an Advocate or a Proctor that such question is fit for adjudication by the Supreme Court; | | |
| | (d) state the amount of the capital levy in dispute where such amount exceeds five thousand rupees; and | | |
| | (e) be accompanied by a fee of fifty rupees. | | |
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| (3) Where a petition of appeal is presented to the Chairman of the Panel in the manner and within the time specified in sub-section (2), the Chairman shall-
| | (a) transmit, or cause to be transmitted, to the Supreme Court a copy of the petition together with the record of the proceedings in which the decision appealed against was made, | | |
| | (b) issue, or cause to be issued, notice of the appeal to the respondent named in the petition of appeal together with a copy of that petition, and | | |
| | (c) file, or cause to be filed, of record a copy of that petition. | | |
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| (4) For the purposes of the application of the provisions of the Stamp Ordinance-
| | (a) all proceedings before the Supreme Court on an appeal under this section or incidental to the hearing, determination or disposal of such appeal shall be deemed to be civil proceedings before the Supreme Court of the value of five thousand rupees, or of such greater amount as may be stated in the petition of appeal as the amount of the capital levy in dispute; | | |
| | (b) the petition of appeal shall, together with all books, documents and papers annexed thereto by the Chairman of the Panel, be deemed to be a single exhibit in civil proceedings before the Supreme Court, and | | |
| | (c) the Commissioner, if he is the appellant, shall be deemed to be a Government officer suing, or if he is the respondent to the appeal, a Government officer being sued, in a suit virtute officii. | | |
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| (5) Every appeal under this section to the Supreme Court on a question of law shall be heard and determined by any two or more Judges of that Court. On determining such question of law, the Supreme Court may, in accordance with its decision, confirm, reduce, increase, or annul the assessment as determined by the Board or may remit the case to the Board with the decision of that Court on the question of law. Where a case is so remitted, the Board shall revise the assessment as the decision of the Supreme Court may require. |
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| (6) The Supreme Court may, in an appeal under this section, make such order in regard to costs in that Court and in regard to the fee of fifty rupees referred to in paragraph (e) of sub-section (2) as to that Court may seem fit. Any costs so ordered shall, if the appellant is a person other than the Com missioner, be added to the capital levy imposed on him and recovered with such levy. |
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| (7) The decision of the Supreme Court on an appeal under this section shall be final. |
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Sri Lanka Consolidated Acts