121.
| (1) As soon as may be after the receipt of a petition of appeal, the Clerk to the Board shall fix a date and time and place for the hearing of the appeal, and shall give fourteen days' notice thereof both to the appellant and to the Commissioner-General. |
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| (2) The Commissioner-General shall, on receipt of a notice under subsection (1), transmit to the Board a copy of the record of evidence maintained under section 117 (10). |
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| (3) Every appellant shall attend in person or by an authorized representative, at the meeting of the Board at which the appeal is heard : |
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| (4) The Assessor who made the assessment appealed against or some other person authorized by the Commissioner-General shall attend the meeting of the Board at which such appeal is heard in support of the assessment as determined by the Commissioner-General. |
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| (5) The onus of proving that the assessment as determined by the Commissioner-General on appeal, or as referred by him under section 120, as the case may be, is excessive or erroneous shall be on the appellant. |
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| (6) All appeals shall be heard in camera. |
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| (7) The Board shall have power to summon to attend at the hearing any person whom it may consider able to give evidence respecting the appeal and may examine him as a witness, either on oath or otherwise. Any person so attending may be allowed by the Board any reasonable expenses necessarily incurred by him in so attending. |
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| (8) Except with the consent of the Board and on such terms as the Board may determine, the appellant shall not, at the hearing by the Board, be allowed to produce any document which was not produced before the Commissioner-General, or to adduce the evidence of any witness whose evidence was not led before the Commissioner- General or whose evidence has already been recorded at the hearing before the Commissioner-General. |
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| (9) At the hearing of the appeal the Board may, subject to the provisions of subsection (8), admit or reject any evidence adduced, whether oral or documentary, and the provisions of the Evidence Ordinance relating to the admissibility of evidence shall not apply. |
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| (10) After hearing the appeal, the Board shall confirm, reduce, increase or annul the assessment as determined by the Commissioner-General on appeal, or as referred by him under section 120 as the case may be, or may remit the case to the Commissioner-General with the opinion of the Board thereon. Where a case is so remitted by the Board, the Commissioner-General shall revise the assessment as the opinion of the Board may require. The decision of the Board shall be notified to the appellant and the Commissioner- General in writing. |
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| (11) Where under subsection (10) the Board does not reduce or annul such assessment, the Board may order the appellant to pay as costs of the Board, a sum not exceeding five hundred rupees, which shall be added to the tax charged by the assessment and recovered therewith. |
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Sri Lanka Consolidated Acts