29.
| (1) Any person who is aggrieved by an assessment made under this Act, whether on the ground that he Is not liable to pay estate duty or that the assessment is, erroneous, may, within a period of thirty days from the date of the notice of assessment, appeal to the Commissioner-General against such assessment: |
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| (2) Every appeal shall be preferred by a petition in writing addressed to the Commissioner-General and shall state precisely the grounds of such appeal. |
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| (3) Where the assessment appealed against has been made in the absence of a declaration of property, required to be delivered under section 24, the appellant shall deliver a declaration of property together with his petition of appeal. |
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| (4) Every petition of appeal which does not conform to the provisions of subsections (1), (2) and (3) shall not be valid. |
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| (5) The appellant shall, within three months of the date on which he prefers an appeal under subsection (1), transmit to the Commissioner-General a list specifying the documents on which, and the names and designations of the persons upon whose evidence, the appellant proposes to rely in support of his appeal: |
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| (6) On receipt of a valid petition of appeal, the Commissioner-General may cause further inquiry to be made by the Assessor, and if in the course of such inquiry an agreement is reached as to the matters specified in the petition of appeal, the necessary adjustment of the assessment shall be made. |
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| (7) Where no agreement is reached between the appellant and the Assessor in the manner provided in subsection (6), the Commissioner-General shall fix a time and place for the hearing of the appeal. |
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| (8) Every appellant shall attend before the Commissioner- General at the time and place fixed for the hearing of the appeal. The appellant may attend the hearing of the appeal in person or by an authorized representative. The Commissioner-General may, if he thinks fit, from time to time adjourn the hearing of an appeal for such time and place as he may fix for the purpose. In any case in which the authorized representative attends on behalf of the appellant, the Commissioner-General may adjourn the hearing of the appeal and may, if he considers that the personal attendance of the appellant is necessary for the determination of the appeal, require that the appellant shall attend in person at the time and place fixed for the adjourned hearing of the appeal. If the appellant or his authorized representative fails to attend at the time and place fixed for the hearing or any adjourned hearing of the appeal, or if the appellant fails to attend in person when required so to attend by the Commissioner-General, the Commissioner-General may dismiss the appeal: |
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| (9) Before making a determination upon any appeal preferred under this section, the Commissioner-General
| | (a) may require the appellant to produce for inspection any document included in the list referred to in subsection (5) or call for the evidence of any person mentioned in that list; and | | |
| | (b) shall consider any evidence which the appellant may desire to adduce before him. | | |
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| (10) Where the Commissioner-General hears the evidence of the appellant or of any other person in respect of the appeal, he shall maintain or cause to be maintained, a record of such evidence. |
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| (11) In determining an appeal under this section the Commissioner-General may confirm, reduce, increase or annul the assessment appealed against and shall give notice in writing to the appellant of his determination on the appeal. |
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Sri Lanka Consolidated Acts