60.
| (1) After the hearing of an appeal or a petition, the Board shall give such decision thereon as it may think fit. In an appeal against an assessment, the Board may by its decision confirm, reduce, increase or annul the assessment appealed against or may remit the case to the Commissioner with the opinion of the Board thereon. Where a case is so remitted by the Board, the Commissioner shall revise the assessment as the opinion of the Board may require. The Board may also permit the appellant to pay the capital levy in such number of instalments as the Board may determine. In an appeal against the refusal of the Commissioner to grant the permission referred to in section 25, the Board may confirm or reverse the order of the Commissioner. |
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| (2) In the event of any difference of opinion among the members of the Board, the decision of the majority shall be the decision of the Board. |
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| (3) The Secretary to the Board shall communicate in writing the decision of the Board upon any appeal or petition to the appellant or the petitioner, as the case may be, and to the Commissioner. |
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| (4) Where, in consequence of a petition made to the Board, the Board varies the manner in which or the period within which any person shall pay the amount of the capital levy imposed on him, it shall be the duty of the Commissioner to give effect to that decision. |
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| (5) Subject to the provisions of section 35, the decision of the Board on any appeal or petition shall be final and conclusive. |
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Sri Lanka Consolidated Acts