Sri Lanka Consolidated Acts

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Value Added Tax (Amendment) Act (No. 8 of 2006) - Sect 12

Amendment of section 34 of the principal enactment

12. Section 34 of the principal enactment is hereby amended as follows:-
(1) in subsection (6) by the substitution for the words "made by an Assessor," of the words "made by an Assessor, other than the Assessor who made such assessment against which the appeal in preferred".
(2) in the second proviso to subsection (8), by the substitution for all the words from "The receipt of" to the words "date of receipt of such appeal" and substitute the following :-

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