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

168. Commissioner-General may refer appeals to the Board of Review

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

Notwithstanding the provisions of section 165, the

Commissioner-General may refer any valid appeal made to him, to the Board of Review, and the Board shall hear and determine such appeal, and accordingly, the provisions of section 169 shall apply to the hearing and determination of any appeal so referred.

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

Application of the Inland Revenue Act…

Schedules