99. Any appellant, or the authorized representative of any appellant, who is dissatisfied with the determination of an appeal under section 97, may, by petition in writing addressed to the Board, appeal from that determination within one month from the date of the notice of the determination. Every such petition shall-
| (a) be accompanied by a copy of the Commissioner's determination against which the appeal is made, |
|
| (b) set out precisely the grounds of appeal therefrom, and |
|
| (c) be delivered to the Clerk to the Board. |
|
|
Sri Lanka Consolidated Acts