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Contents

Part II

110. Withdrawal of a private ruling

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

(1)

The Commissioner-General may, for reasonable cause, withdraw a private ruling, in whole or part, by written notice served on the applicant.

(2)

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a private ruling is subsequently found to be inconsistent in whole or part with any law, such private ruling shall be withdrawn in whole or part by the

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

(3)

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