23. Section 107G of the principal enactment, inserted therein by Act No. 31 of 1971, Is hereby amended as follows: -
| (1) by the insertion, immediately after subsection (2) of that section, of the following new subsection: -
| | " (2A) The Commissioner, or any officer authorized by the Commissioner, may, in respect of any employee chargeable with income tax under this Act, issue to the person who Is the employer of that employee or who, in the opinion of the Commissioner or such officer, is the employer of that employee, a direction in writing (a copy of which shall be issued to that employee) requiring such person to deduct in accordance with such direction from the remuneration of such employee the income tax payable under this Act and such person shall deduct income tax from such remuneration in accordance with such direction: | | |
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| (2) by the repeal of subsection (3) of that section and the substitution therefor, of the following new subsection: -
| | "(3) Any employee who is dissatisfied with a direction issued under subsection (2) or under subsection (2a) may, within a period of thirty days after the date of issue of such direction, appeal to the Commissioner in writing setting out precisely the grounds of such appeal. The decision of the Commissioner on such appeal shall be final and conclusive.". | | |
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Sri Lanka Consolidated Acts