Inland Revenue Act 2006 · As enacted · Chapter XXIII · Appeals A-Appeals to the Commissioner-General
165. Appeals to the Commissioner-General
Official English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.
Official translationFrom Department of Government Printing, unchanged
Any person who is aggrieved by the amount of an assessment made under this Act or by the amount of any valuation for the purposes of this Act may, within a period of thirty days after the date of the notice of assessment, appeal to the Commissioner-General against such assessment or valuation:
Provided that the Commissioner-General, upon being satisfied that owing to absence from Sri Lanka, sickness or other reasonable cause, the appellant was prevented from appealing within such period, shall grant an extension of time for preferring the appeal.
Every appeal shall be preferred by a petition in writing addressed to the Commissioner-General and shall state precisely the grounds of such appeal.
Where the assessment appealed against has been made in the absence of a return, the petition of appeal shall be sent together with a return duly made.
Every person preferring an appeal under subsection (1) against the amount of an assessment for any year of assessment shall, (unless such person has done so already), pay to the Commissioner-General the amount of tax payable by such person on the basis of the return furnished by him for that year of assessment, together with any penalty thereon accrued up to the date of such notice of assessment and shall attach, to the petition of appeal, a receipt in proof of such payment:
Provided that the Commissioner-General, upon being satisfied that owning to serious financial hardship suffered by the appellant at or about the time of such notice of assessment or, owning to other reasonable cause, the appellant was prevented from paying such tax and such penalty, may grant an extension of time for the payment of such tax and penalty thereon accrued up to the date of payment, and accordingly a receipt in proof of payment of such tax and penalty thereon accrued up to the date of payment, furnished within such extended time shall, for the purposes of this subsection, be deemed to have been attached to the petition of appeal.
Every petition of appeal, which does not conform to the provisions of subsections (2), (3) and (4), shall not be valid.
The receipt of every appeal shall be acknowledged within thirty days of its receipt and where so acknowledged, the date of the letter of acknowledgement shall for the purpose of this section, be deemed to be the date of receipt of such appeal. Where however the receipt of any appeal is not so acknowledged, such appeal shall be deemed to have been received by the Commissioner General on the day o which it is delivered to the Commissioner-General.
On receipt of a valid petition of appeal, the
Commissioner-General may cause further inquiry to be made by an Assessor, other than the Assessor who made such assessment against which the appeal is preferred, 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.
Where no agreement is reached between the appellant and the Assessor in the manner provided in subsection (7), the Commissioner-General shall, subject to the provisions of section 168, fix a time and place for the hearing of the appeal.
Every appellant shall attend before the Commissioner-General at the 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 may 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 the 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 authorized 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 may dismiss the appeal:
Provided that, if the appellant shall within a reasonable time after the dismissal of an appeal satisfy the Commissioner-General, that he or his authorized representative was prevented from due attendance at the hearing or at any adjourned hearing of such appeal by reason of absence from
Sri Lanka, sickness, or other unavoidable cause, the
Commissioner-General may vacate the order of dismissal and fix a time and place for the hearing of the appeal.
The Commissioner-General shall have power to summon any person whom he may consider able to give evidence respecting the appeal to attend before him, and may 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.
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, any such deeds, plans, instruments, books, 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.
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.
In determining an appeal under this section, the
Commissioner-General may confirm, reduce, increase or annul the assessment appealed against and shall give notice in writing to the appellant, of his determination on the appeal.
Every petition of appeal preferred under this section, shall be agreed to or determined by the Commissioner-General, within a period of two years from the date on which such petition of appeal is received by the Commissioner-General, unless the agreement or determination or such appeal depends on—
the decision of a competent court on any matter relating to or connected with or arising from such appeal and referred to it by the Commissioner-General or the appellant; or
the furnishing of any document or the taking of any action–
by the appellant, upon being required to do so by an Assessor or the Commissioner-General by notice given in writing to such appellant
(such notice being given not later than six months prior to the expiry of two years from the date on which the petition of appeal is received by the Commissioner-General); or
by any other person, other than the
Commissioner-General or an Assessor.
Where such appeal is not agreed to or determined within such period, the appeal shall be deemed to have been allowed and tax charged accordingly.
For the purposes of this Chapter, there shall be a panel of adjudicators appointed by the Minister. The remuneration of the members of the panel of adjudicators shall be determined by the Minister. The Commissioner-General may authorize any such adjudicator to exercise any of the powers vested in him under this Chapter, as he may specify in such authorization.
B - APPEALS TO THE BOARD OF REVIEW
Chapter XXIV
Finality of Assessments and Penalty for Incorrect Returns
Chapter XXV
Tax in Default and Sums Added Thereto
Chapter XXVI
Recovery of Tax
Chapter XXVII
Miscellaneous
Chapter XXVIII
Repayment
Chapter XXIX
Penalties and Offences
Chapter XXX
Administration
Chapter XXXI
General
Chapter XXXII
Interpretation
Chapter XXXIII