Sri Lanka Consolidated Acts

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Personal Tax Act (No. 14 of 1959) - Sect 40

Appeals to the Commissioner. Cap. 242

39. The provisions of section 73 of the Income Tax Ordinance shall apply as if such provisions were provisions of this Act and refer to this Act, the amount at which any property has been valued for the purpose of the Personal Tax, return of taxable wealth, assessable expenditure and taxable gifts, and Assessor of Personal Tax instead of to the Income Tax Ordinance, the amount at which any property has been valued for the purpose of any capital gains, return of income, and Income Tax Assessor, and as if the reference in that section to any other section of that Ordinance were a reference to the provisions of that other section applied as if they were provisions of this Act in the manner indicated in this Act,


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