138.
| (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 business turnover tax charged by such assessment or additional assessment. |
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| (2) The Commissioner shall, before reaching his decision on any appeal made to him under subsection (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 any appeal made to him under subsection (1), confirm, reduce, increase or annul the assessment or additional 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 subsection (1) may appeal from that decision to 'the Board of Review constituted under the Inland Revenue Act, No. 4 of 1963, and the provisions of that Act relating to appeals to such Board of Review shall mutatis mutandis apply to an appeal under this subsection. |
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Sri Lanka Consolidated Acts