26. Section 117 of the principal enactment is hereby amended by the addition at the end of that section of the following subsections :
| "(12) Every petition of appeal preferred, under this section, on or after April 1, 1987, shall be agreed to, or determined, within two years from the date on which such petition of appeal is received by the Commissioner General, unless the agreement or determination of such appeal depends on the furnishing of any document or the taking of any action, by any person other than the appellant or the Commissioner-General or an assessor Where such appeal is not agreed to or determined within such period, the appeal shall be deemed to have been allowed and tax charged accordingly. The receipt of every appeal received under this section shall be acknowledged and the date of the letter of acknowledgement shall for the purposes of this section be deemed to be the date of Receipt of such appeal. |
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| (13) For the purposes of this 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