122.
| (1) The decision of the Board shall be final: Provided that either the appellant or the Commissioner- General may make an application requiring the Board to state a case on a question of law for the opinion of the Court of Appeal. Such application shall not be entertained unless it is made in writing and delivered to the Clerk to the Board, together with a fee of fifty rupees, within one month of the date on which the decision of the Board was notified in writing, to the Commissioner-General or the appellant, as the case may be. |
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| (2) The case stated by the Board shall set out the facts, the decision of the Board, and the amount of the tax in dispute where such amount exceeds five thousand rupees, and the party-requiring the Board to state such case shall transmit the case, when stated and signed to the Court of Appeal, within fourteen days after receiving the same. |
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| (3) For the purposes of the application of the provisions of the Stamp Ordinance -
| | (a) all proceedings before the Court of Appeal on any case stated under this section or incidental to the hearing, determination or disposal of any such case, shall be deemed to be civil proceedings before the Court of Appeal of the value of five thousand rupees, or of such greater amount as is set out by the Board in the stated case as the amount of the tax in dispute ; | | |
| | (b) every such case stated shall, together with all books documents and papers annexed thereto by the Board, be deemed to be a single exhibit in civil proceedings before the Court of Appeal; and | | |
| | (c) the Commissioner-General, if he is the appellant, shall be deemed to be a Government officer suing, or if he is the respondent to the appeal, a Government officer being sued, in a suit virtue office. | | |
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| (4) At or before the time when he transmits the stated case to the Court of Appeal the party requiring it shall send to the other party notice in writing informing him that a case has been stated on his application and shall supply him with a copy of the stated case. |
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| (5) Any two or more Judges of the Court of Appeal may cause a stated case to be sent back to the Board for amendment, and the Board shall amend the case accordingly. |
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| (6) Any two or more judges of the Court of Appeal may hear and determine any question of law arising on the stated case and may in accordance with the decision of the Court upon such question, confirm; reduce, increase, or annul the assesment determined by the Board, or may remit the case to the Board with the opinion of the Court thereon. Where a case is so remitted by the Court, the Board shall revise the assessment in accordance with the opinion of the Court. |
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| (7) In any proceedings before the Court of Appeal under this section, the Court may make such order in regard to costs in the Court of Appeal and in regard to the sum paid under subsection (1), as the court may deem fit. |
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| (8) For the purposes of enabling the Commissioner- General or any other party to appeal to the Supreme Court against any order of the Court of Appeal under subsection (6) and for the purpose of the application of the provisions of any written law relating to appeals to the Supreme Court from the decisions of the Court of Appeal-
| | (a) an order made by the Court of Appeal under sub- section (6) shall, together with any order of that court under subsection (7), be deemed to be a final judgment of the Court of Appeal in a civil action between the Commissioner-General and such other party ; | | |
| | (b) the value of the matter in dispute in such civil action shall be deemed to be five thousand rupees :
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| | (c) the Commissioner-General shall not be required in respect of any such appeal, to make any deposit or pay any fee or furnish any security prescribed by such written law. | | |
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Sri Lanka Consolidated Acts