Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsAssessments or amended assessments to be final
| 37.Where no valid appeal has been preferred within the time specified in this Act against the assessment in respect of tax or where the amount of tax has been determined on appeal ,the assessment as made or reduced or increased or confirmed on appeal, as the case may be, shall be final and conclusive for all purpose of this Act as regards the amount of such tax:Provided that, nothing in this section shall prevent an Assessor from making an assessment or additional assessment for any taxable period if it does not involve reopening any matter which has been determined on appeal for that taxable period |