Sri Lanka Consolidated Acts

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Estate Duty. Act (No. 13 of 1980) - Sect 30

Appeals to District Court

30.
(1) At any time within thirty days after the notification by the Commissioner-General of his determination on an appeal, the appellant may file a petition of appeal in the appropriate District Court, naming the Commissioner-General as respondent to his petition. A copy of such petitioners shall be served on the Commissioner-General.
(2) Where the appellant having filed a petition of appeal fails to serve a copy thereof on the Commissioner-General within thirty days of the date on which such petition was filed, the District Court shall dismiss such petition.
(3) Except with the consent of the Court and subject to such terms as the Court may determine, the appellant shall not be allowed at the hearing of the appeal
(a) to produce any document which is not included in the list referred to in subsection (5) of section 29 or to adduce the evidence of any witness who is not mentioned in that list;
(b) to produce any document which he has failed to produce before the Commissioner-General when required to do so under subsection (9) of section 29 or to adduce the evidence of any witness whose evidence was not tendered to the Commissioner-General when called for under that subsection.
(4) Upon the filing of the petition of appeal and the service of a copy thereof on the Commissioner-General, the appeal shall be deemed to be, and may be proceeded with, as an action between the appellant as plaintiff and the Commissioner-General as defendant and the provisions of the Civil Procedure Code and of the Stamp Ordinance shall, subject as hereinafter provided, apply accordingly :
(5)Any party aggrieved by any decree or order of the District Court made on an appeal as hereinbefore provided may appeal against such decree or order in accordance with the provisions of law for the time being in force relating to appeals from judgments and orders of the District Court,
(6) In all proceedings before the District Court or in ; other Court as hereinbefore provided, the Commissioner-General shall be deemed to be a Government officer suing or being sued in a suit virtue officii and shall not be required to make any deposit or pay any fee or furnish any security prescribed by any written law.


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