34.
| (1) Any registered person may if he is dissatisfied with any assessment or additional assessment made in respect of him by an Assessor, or a penalty imposed under this Act, appeal against such assessment, additional assessment or penalty, as the case may be, to the Commissioner-General within thirty days after the service of notice of such assessment, additional assessment or imposition of penalty, as the case may be Such person shall, notwithstanding the appeal, but subject to subsection (2) or section 26, pay the tax charged by such assessment or additional assessment together with any penalty imposed on him by his Act: |
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| (2)Every appeal shall be preferred by a petition in writing addressed to the Commissioner General and shall state precisely the grounds of such appeal. |
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| (3) Where the assessment or additional assessment appealed against has been made in the absence of a return the petition of appeal shall be accompanied by a return with the proof of payment of the tax and penalty due on such return. |
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| (4)Every person preferring an appeal under subsection (1) against an assessment for any taxable period shall (unless such person has done so already), pay to the Commissioner General the amount of the tax payable by such person on the basis of the return furnished by him for such period together with any penal by thereon occured up to the date of such notice of assessment and shall attach to the petition of appeal a receipt in proof of such payment: |
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| (5)Every petition of appeal which was not made within the period specified under subsection (1) or does not conform to the provisions of subsections (2) (3) and (4) shall not be valid. |
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| (6) On receipt of a valid petition of appeal the Commissioner-General may cause further inquiry to be made by an Assessor and if in the course of such inquiry an agreement is reached as to the matters specified in the petition of appeal the necessary adjustment of the assessment shall be made. |
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| (7)Where no agreement is reached between the appellant and the assessor in the manner provided in subsection (6), the Commisioner -General shall fix a time and place for the hearing of the appeal. |
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| (8)Every appellant shall attend before the Commisioner-General at time and place fixed for the hearing of the appeal. The appellant may attend the hearing of the appeal in person or by an authorized representative. The Commissioner-General may, if he thinks fit, from time to time adjourn the hearing of an appeal for such time and place as he shall fix for the purpose. In any case in which an authorized representative attends on behalf of the appellant, the Commissioner-General may adjourn the hearing of the appeal and may, if he considers that, the personal attendance of the appellant is necessary for the determination of appeal, require that the appellant shall attend in person at the time and place fixed for the adjourned hearing of the appeal. if the appellant or his authorised representative fails to attend at the time and place fixed for the hearing or any adjourned hearing of the appeal or if the appellant fails to attend in person when required so to attend by the Commissioner-General, the Commissioner-General shall dismiss the appeal. |
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| (9) The Commissioner General shall have power to summon ,any person whom he may consider able to give evidence in respect of the appeal, to attend before him and examine such person on oath or otherwise Any person so attending may be allowed by the commissioner- General any reasonable expenses necessarily incurred by such person in so attending. |
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| (10)Before making his determination on any appeal the Commissioner-General may if he considers it necessary so to do, by notice given in writing to any person require that person to produce for examination, or to transmit to the Commissioner-General within the period specified in such notice, and such deeds, plans, instruments, books of accounts, trade lists, stock lists registers, cheques, paying in slips auditors reports or other documents in his possession as may be specified in such notice. Further the Commissioner-General may obtain the assistance of any other Commissioner, Deputy Commissioner or an Assessor who is familiar with the issues involved in such hearing of an appeal. |
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| (11)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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| (12) In determining an appeal under this section the Commissioner-General may confirm, reduce, increase or annual the assessment appealed against and shall give notice in writing to the appellant of his determination on the appeal. |
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| (13) The Commissioner General, may at any time prior to the determination of an appeal cancel the deferment of the due date for payment under subsection (2) or section 26, if he is satisfied that the appellant has not taken adequate steps to settle the appeal and inform the appellant in writing or such cancellation. |
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Sri Lanka Consolidated Acts