136.
| (1) Any person who is aggrieved by the amount of an assessment made under this Act or by the amount of any valuation for the purpose of this Act may. within a period of thirty days after the date of the notice of assessment, appeal to the Commissioner-General against such assessment or valuation : |
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| (2) Every appeal shall be preferred by a petition in writing addressed to the Commissioner-General and shall state precisely the grounds of such appeal. |
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| (3) Where the assessment appealed against has been made in the absence of a return, the petition of appeal shall be sent together with a return duly made |
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| (4) Every person preferring an appeal under subsection (1) against the amount of an assessment for any year of assessment shall, (unless such person has done so already), pay to the Commissioner-General the amount of tax payable by such person on the basis of the return furnished by him for that year of assessment together with any penalty thereon accrued up to the date of such notice of assessment and shall attach, to the petition of appeal, a receipt in proof of such payment : |
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| (5) Every petition of appeal which does not conform to the provisions of subsections (2). (3) and (4) shall not be valid. |
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| (6) On receipt of a valid petition of appeal, the Commissioner-General may cause further inquiry to be made by an Assessor, and if in the course of such inquiry an agreement is reached as to the matters specified in the petition of appeal, the necessary adjustment of the assessment shall be made. |
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| (7) Where no agreement is reached between the appellant and the Assessor in the manner provided in subsection (6). the Commissioner-General shall, subject to the provisions of section 139. fix a time and place for the hearing of the appeal. |
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| (8) Every appellant shall attend before the Commissioner-General at the time and place fixed for the hearing of the appeal. The appellant may attend the hearing of the appeal in person or by an authorized representative. The Commissioner-General may, if he thinks fit. from time to time adjourn the hearing of an appeal for such time and place as he may fix for the purpose. In any case in which an authorized representative attends on behalf of the appellant, the Commissioner-General may adjourn the hearing of the appeal and may. if he considers that the personal attendance of the appellant is necessary for the determination of the appeal, require that the appellant shall attend in person at the time and place fixed for the adjourned hearing of the appeal. If the appellant or his authorized representative fails to attend at the time and place fixed for the hearing or any adjourned hearing of the appeal, or if the appellant fails to attend in person when required so to attend by the Commissioner-General, the Commissioner-General may dismiss the appeal : |
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| (9) The Commissioner-General shall have power to summon any person whom he may consider able to give evidence respecting the appeal to attend before him and may examine such person on oath or otherwise. Any person so attending may be allowed by the Commissioner-General any reasonable expenses necessarily incurred by such person in so attending. |
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| (10) Before making his determination on any appeal, the Commissioner-General may, if he considers it necessary so to do, by notice given in writing to any person require that person to produce for examination, or to transmit to the Commissioner-General within the period specified in such notice, any such deeds, plans, instruments, books, accounts, trade lists, stock lists, registers, cheques, paying-in slips auditors' reports or other documents in his possession as may be specified in such notice. |
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| (11) Where the Commissioner-General hears the evidence of the appellant or of any other person in respect of the appeal, he shall maintain or cause to be maintained a record of such evidence. |
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| (12) In determining an appeal under this section the Commissioner-General may confirm, reduce, increase or annul the assessment appealed against and shall give notice in writing to the appellant of his determination on the appeal. |
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| (13) Every petition of appeal preferred, under this section. shall be agreed to, or determined by the Commissioner- General, within three years from the date on which such petition of appeal is received by the Commissioner-General. unless the agreement or determination or such appeal depends on"
| | (a) the decision of a competent court on am matter relating to., or connected with, or arising from such appeal and referred to it by the Commissioner- General or the appellant: or | | |
| | (b) the furnishing of any document or the taking of any action"
| | | (i) by the appellant upon being required to do so by an Assessor or the Commissioner-General by notice given in writing to such appellant (such notice being given not later than six months prior to the expiry of three years from the date on which the petition of appeal is received by the Commissioner-General), or |
| (ii) by any other person, other than the Commissioner-General or an Assessor. |
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| (14) For the purposes of thus Chapter there shall be a panel of adjudicators appointed by the Minister. The remuneration of the members of the panel of adjudicators shall be determined by the Minister. The Commissioner-General may authorize any such adjudicator to exercise any of the powers vested in him under this Chapter as he may specify in such authorization. |
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Sri Lanka Consolidated Acts