Sri Lanka Consolidated Acts

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Excise (Special Provisions)(Amendment) Act (No. 40 of 1990) - Sect 19

Amendment of section 16 of the principal enactment

19. Section 16 of the principal enactment is hereby amended as follows ;
(1) by the repeal of subsections (3) and (4)of that section, and the substitution of the following subsections therefor:
(3) Any person aggrieved by an order made in respect of him by the Director-General under subsection (1) may prefer an appeal in writing to the Board of Appeal referred to in subsection (6) before the expiry of ten days after the date on which such Order is communicated to him by the Director-General and the Board of Appeal may on such appeal preferred to the Board affirm, vary or amend the order against which the appeal has been preferred.
(4) An order made under subsection (1) shall come into force after one month from the date on which such order is communicated to the person concerned by the Director-General unless an appeal has been preferred to the Board of Appeal against such order within the time specified in subsection (3). ;
(2) by the insertion of the following subsection at the end of that section :
(6) There shall he a Board of Appeal, for the per-pose of this section consisting of the Deputy Secretary to the Treasury and two senior officers of the Ministry of Finance appointed by the Minister. .


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