36.
| (1) Any person who is charged with the capital levy may, if he is unable to pay the levy in the manner stated in the notice of assessment or any other notice given to him, petition the Board of Adjudicators for any such relief as the Board is empowered to grant under section 37. Every petition for relief shall be in writing and shall be transmitted to the Chairman of the Panel within thirty days after the date of issue of the notice of assessment or other notice, as the case may be. |
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| (2) Notice of every petition made under this section shall be served on the Commissioner. |
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| (3) Every petition transmitted to the Chairman of the Panel shall be referred by him to the Board for disposal. |
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Sri Lanka Consolidated Acts