Sri Lanka Consolidated Acts

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Inland Revenue Act (No. 38 of 2000) - Sect 138

Appeals to the Board of Review

138.
(1) Any appellant, or the authorized representative of any appellant, who is dissatisfied with the determination of the Commissioner-General on an appeal under section 136. may communicate in writing to the Commissioner-General his dissatisfaction with such determination. Every such communication shall be made within one week from the date of the determination.
(2) Where the appellant has communicated In accordance with subsection (1) his dissatisfaction with the determination of the Commissioner-General- the Commissioner-General shall within one month of the date of that determination. transmit in writing to the appellant or his authorized representative his reasons for that determination.
(3) The appellant, or his authorized representative may within one month of the transmission, by the Commissioner-General under subsection (2). of the reasons for the determination by petition in writing addressed to the Board. appeal from that determination. Every such petition shall-
(a) be accompanied by a copy of the Commissioner-General's determination and reasons against which the appeal is made :
(b) set out precisely the grounds of appeal therefrom :
(c) be delivered to the Secretary to the Board.


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