Sri Lanka Consolidated Acts

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Inland Revenue Act (No. 10 of 2006) - Sect 166

Constitution of the Board of Review

166.
(1) For the purpose of hearing appeals in the manner hereinafter provided, there shall be a Board of Review (hereinafter referred to as "the Board") consisting of not more than twenty members who shall be appointed by the Minister. Every member of the Board so appointed shall hold office for a term not exceeding three years, but shall be eligible for reappointment.
(2) There shall be a Secretary to the Board who shall be appointed by the Minister.
(3) There shall be a panel of not more than three Legal Advisors to the Board who shall be appointed by the Board.
(4) Three or more members of the Board shall be nominated by the Minister and summoned by the Secretary to attend meetings at which appeals are to be heard. At such a meeting the quorum shall consist of two members.
(5) At the request of the Commissioner-General, the Secretary to the Board shall summon a meeting of the whole Board. At such a meeting the quorum shall consist of five members.
(6) The remuneration of the members of the Board, the Secretary and the Legal Advisors shall be fixed by the Minister.


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