Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsAmount when final
| 42. Where no valid appeal has been lodged within the time specified in this Act against an opinion given under section 38 or a notice issued under section 30(1) (b), the amount as specified in such opinion or notice, or where agreement is reached under section 40 (4) as to any such amount or where any such amount has been determined or, appeal, the amount as required to be paid under such agreement or as reduced or increased or confirmed on appeal, as the case may be, shall be final and conclusive for all purposes of this Act as regards the amount to be paid: Provided that nothing in this Act shall prevent the Commissioner-General from requiring the payment of any other amount which does not involve re-opening any matter which has been determined on appeal. |