Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsAssessments or amended assessments to be final
| 139. Where no valid appeal has been lodged within the time specified in this Part of this Act against an assessment in respect of business turnover tax, or where the amount of such tax has been determined on appeal, the assessment as made, or reduced, or increased or confirmed on appeal, as the case may be, shall be final and conclusive for all purposes of this Part of this Act as regards the amount of such tax: Provided that nothing in this Part of this Act shall prevent an Assessor from making an assessment or additional assessment for any quarter in a year of assessment if it does not involve reopening any matter which has been determined on appeal for that quarter. |