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As enacted
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Contents

Chapter XXIII · Appeals A-Appeals to the Commissioner-General

166. Constitution of the Board of Review

Official English translation. The Sinhala text prevails. Open the official Sinhala text, official PDF on documents.gov.lk

(1)

For the purpose of hearing appeals in the manner hereinafter provided, there shall be a Board of Review

(hereinafter referred to as “the Board”) consisting of not more than twenty members who shall be appointed by the Minister.

Every member of the Board so appointed shall hold office for a term not exceeding three years, but shall be eligible for reappointment.

(2)

There shall be a Secretary to the Board who shall be appointed by the Minister.

(3)

There shall be a panel of not more than three Legal

Advisors to the Board who shall be appointed by the Board.

(4)

Three or more members of the Board shall be nominated by the Minister and summoned by the Secretary to attend meetings at which appeals are to be heard. At such a meeting the quorum shall consist of two members.

(5)

At the request of the Commissioner-General, the

Secretary to the Board shall summon a meeting of the whole

Board. At such a meeting the quorum shall consist of five members.

(6)

The remuneration of the members of the Board, the

Secretary and the Legal Advisors shall be fixed by the

Minister.

Read on from s 167

Chapter XXIV

Finality of Assessments and Penalty for Incorrect Returns

Read on from Chapter XXIV

Chapter XXV

Tax in Default and Sums Added Thereto

Read on from Chapter XXV

Chapter XXVI

Recovery of Tax

Read on from Chapter XXVI

Chapter XXVII

Miscellaneous

Read on from Chapter XXVII

Chapter XXVIII

Repayment

Read on from Chapter XXVIII

Chapter XXIX

Penalties and Offences

Read on from Chapter XXIX

Chapter XXX

Administration

Read on from Chapter XXX

Chapter XXXI

General

Read on from Chapter XXXI

Chapter XXXII

Interpretation

Read on from Chapter XXXII

Chapter XXXIII

Application of the Inland Revenue Act…

Read on from Chapter XXXIII

Schedules