8. Section 138 of the principal Act is hereby amended as follows:-
| (1) in sub-section (1) of that section by the substitution, for the words " by such assessment or additional assessment " of the words " by such assessment or additional assessment together with any penalty imposed on him by this Part of this Act: |
|
| (2) by the insertion, immediately after sub-section (1), of the following sub-sections: -
| | " (1A) Where the assessment appealed against has been made in the absence of a return, the petition of appeal shall be sent together with a return duly made. | | |
| | (1B) A petition of appeal shall be rejected by the Commissioner-
| | | (a) if it is made after the expiry of the period allowed under sub-section (1) for the making of an appeal, or |
| (b) if the appellant has failed to comply with the provisions of sub-section (lA). ". |
|
|
|
|
Sri Lanka Consolidated Acts