Sri Lanka Consolidated Acts

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Inland Revenue (Amendment) Law (No. 30 of 1978) - Sect 38

Amendment of section 97 of the principal enactment

38. Section 97 of the principal enactment is hereby amended by the insertion, immediately after subsection (12) of that section, of the following new sub section :
"(12A) Where the Commissioner-General hears the evidence of the appellant or of any other person in respect of the appeal, he shall maintain or cause to be maintained, a record of such evidence.".

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