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Contents

Part II

106. Withdrawal of a public ruling

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

(1)

The Commissioner-General may withdraw a public ruling, in whole or part, by publishing a notice of the withdrawal in the Gazette and on the Department’s website.

(2)

In the event a public ruling is subsequently found to be inconsistent in whole or in part with any law such public ruling shall be withdrawn in whole or in part by the

Commissioner-General to the extent necessary to overcome such inconsistency.

(3)

The withdrawal of a public ruling, in whole or part, shall have effect from the date specified in the notice of withdrawal.

Division IV: Private Rulings