109.
| (1) Any employer aggrieved by the amount of any assessment made under the provisions of this Chapter may appeal in writing against such assessment to the Commissioner-General within a period of thirty days after the date of the notice of such assessment: |
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| (2) Where the assessment appealed against under subsection (1) has been made in the absence of a monthly declaration, or an annual declaration, as the case may be, required to be furnished under section 103, the petition of appeal shall be preferred together with such declaration. |
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| (3) The amount of income tax charged by an assessment made under section 108 shall be paid by the employer notwithstanding that an appeal against such assessment has been preferred under subsection (1). |
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| (4) The provisions of section 117(5) to 122 shall, mutatis mutandis, apply to any appeal preferred under subsection (1). |
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| (5) Where no valid appeal has been preferred within the period specified in subsection (1) against an assessment made in accordance with the provisions of this Chapter, or where an agreement is reached under section 117 (5) as regards an assessment, or where an assessment has been determined on appeal, the assessment as made or agreed or determined on appeal as the case may be, shall be final and conclusive for all purposes of this Act: |
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Sri Lanka Consolidated Acts