Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsFinality of assessments
| 31. Where no valid appeal has been lodged within the time specified in this Act against an assessment of the estate duty payable in respect of the estate of a deceased person or where an appeal preferred against such an assessment is dismissed under subsection (11) of section 23 or where agreement is reached under section 29 (6) as to the amount of such duty, or where such amount has been deter-mined on appeal, the assessment as made or agreed to or determined on appeal, as the case may be, shall be final and conclusive for all purposes of this Act as regards such amount: Provided that nothing in this section shall prevent an Assessor from making an assessment or additional assesment which does not involve re-opening any matter which has been determined on appeal. |