97.
| (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 purposes of this Act may within a period of thirty days after the date of the notice of assessment appeal to the Commissioner against such assessment or valuation: |
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| (2) Every appeal shall be preferred by a petition in writing addressed to the Commissioner and shall-
| | (a) if the appeal is against an assessment of income tax, set out the source or sources of income specified in the notice of assessment against which the appeal is preferred and the grounds of such appeal; or | | |
| | (b) if the appeal is against an assessment of wealth tax or gifts tax, set out the grounds of such appeal; or | | |
| | (c) if the appeal is against the amount of the valuation of any property, specify that property and set out the grounds on which such valuation is erroneous and the value that should be put on that property. | | |
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| (4) 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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| (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 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 shall, by notice given in writing to the appellant, require the appellant to transmit to him within a period of thirty days after the date of such notice, a list of documents upon which, and the names and designations of the persons on whose evidence, the appellant proposes to rely in support of his appeal. |
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| (8) The Commissioner shall, as soon as may be after the transmission to him of the list referred to in subsection (7), give notice in writing to the appellant of his determination on the appeal. |
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| (9) Before making his determination on any appeal, the Commissioner may, if he considers it necessary so to do, by notice given in writing to the appellant-
| | (a) require the appellant to produce, or transmit, for inspection by the Commissioner any document specified in the list transmitted by him to the Commissioner; | | |
| | (b) require the appellant in person or by authorized representative to be present, together with such documents and witnesses as may be specified in such notice, at such place and on such date and at such time as may be specified in the notice to be heard on such matters relating to the appeal as may be specified in such notice. | | |
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| (10) Where any appellant fails to comply with the requirements of any notice given under subsection (7) or subsection (9), the Commissioner shall dismiss the appeal: |
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| (11) The Commissioner 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 other wise. Any person so attending may be allowed by the Commissioner any reasonable expenses necessarily incurred by such person in so attending. |
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| (12) Where the Commissioner requires the appellant or his authorized representative to be heard on any matter relating to the appeal and specified in the notice given under subsection (9) the appellant shall not at such hearing be allowed-
| | (a) to produce any document which is not included in the list furnished by him under subsection (7) or to adduce the evidence of any witness whose name does not appear in that list, or | | |
| | (b) to raise any point which is not specified in the petition of appeal. | | |
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| (13) In disposing of an appeal under this section, the Commissioner may increase the assessment appealed against. |
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Sri Lanka Consolidated Acts