Sri Lanka Consolidated Acts

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Inland Revenue Act (No. 28 of 1979) - Sect 120

Commissioner General may refer appeals to the Board of Review

120. Notwithstanding the provisions of section 117, the Commissioner-General may refer any valid appeal made to him to the Board of Review, and the Board shall hear and determine such appeal, and accordingly, the pro- visions of section 121 shall apply to the hearing and determination of any appeal so referred.

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