Inland Revenue Act 2006 · As enacted · Chapter XXIII · Appeals A-Appeals to the Commissioner-General
167. Appeals to the Board of Review
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 appellant or the authorized representative of any appellant, who is dissatisfied with the determination of the Commissioner-General on an appeal under section 165, may communicate in writing to the Commissioner-General his dissatisfaction with such determination. Every such communication shall be made within one week from the date of the determination.
Where the appellant has communicated in accordance with subsection (1) his dissatisfaction with the determination to the Commissioner-General, the Commissioner-General shall, within one month of the date of that determination, transmit in writing to the appellant or his authorized representative, his reasons for that determination.
The appellant or his authorized representative may within one month of the transmission by the Commissioner-General under subsection (2), of the reasons for the determination, by petition in writing addressed to the Board, appeal from that determination. Every such petition shall–
be accompanied by a copy of the Commissioner-General’s determination and reasons against which the appeal is made;
set out precisely the grounds of appeal therefrom;
be delivered to the Secretary to the Board.
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