101.
| (1) As soon as may be after 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 clear days' notice thereof both to the appellant and to the Commissioner. |
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| (2) Every appellant shall attend at the meeting of the Board at which the appeal is heard in person or by an authorized representative: |
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| (3) The Assessor who made the assessment appealed against or some other person authorized by the Commissioner shall attend such meeting of the Board in support of the assessment. |
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| (4) The onus of proving that the assessment as determined by the Commissioner on appeal, or as referred by him under section 100, as the case may be, is excessive or erroneous shall be on the appellant. |
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| (5) All appeals shall be heard in camera. |
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| (6) 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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| (7) 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-
| | (a) to produce any document which was not included in the list referred to in section 97 (7), or to adduce the evidence of any witness whose name does not appear in such list; or | | |
| | (b) to produce any document which he has failed to produce, or transmit, for inspection when required to do so under subsection (9) of section 97 or to adduce the evidence of any witness whose evidence was not tendered when called for under that subsection. | | |
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| (8) At the hearing of the appeal the Board may, subject to the provisions of subsection (4), 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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| (9) After hearing the appeal, the Board shall confirm, reduce, increase, or annul the assessment as determined by the Commissioner on appeal, or as referred by him under section 100, as the case may be, or may remit the case to the Commissioner with the opinion of the Board thereon. Where a case is so remitted by the Board, the Commissioner shall revise the assessment as the opinion of the Board may require. |
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| (10) Where under subsection (9) 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 two hundred and fifty rupees, which shall be added to the tax charged and recovered therewith. |
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Sri Lanka Consolidated Acts