16.
| (1) Any person may, if he is dissatisfied with any assessment or additional assessment made in respect of him by an Assessor, appeal against such assessment, or additional assessment to the Commissioner within thirty days after the service of notice of such assessment, or additional assessment. Such person shall, notwithstanding the appeal, pay the amount he is required to pay by reason of such assessment or additional assessment. |
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| (2) The Commissioner shall, before reaching his decision on an appeal made to him under sub-section (1), give the appellant an opportunity of placing his case before the Commissioner either in person or by his authorized representative. |
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| (3) The Commissioner may, upon an appeal made to him under sub-section (1), confirm, reduce, increase or annul the assessment against which such appeal was made. |
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| (4) Any person aggrieved by the decision of the Commissioner upon any appeal made to him under sub-section (1) may appeal from that decision to the Board of Review constituted under the principal Act and the provisions of that Act relating to appeals to the Board of Review shall, mutatis mutandis, apply to an appeal under this sub-section. |
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Sri Lanka Consolidated Acts