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As enacted
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Contents

Part II

144. Appeal from a decision of the Tax Appeals Commission

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

(1)

Either party to a proceeding before the Tax

Appeals Commission who is dissatisfied with the decision of the Tax Appeals Commission may, within one month after being notified of the decision, file a notice of appeal with the Court of Appeal; and the party so appealing shall serve a copy of the notice of appeal on the other party to the proceeding before the Tax Appeals Commission.

(2)

An appeal to the Court of Appeal shall not be made unless an appeal request to the Tax Appeals Commission has first been made, and—

(a)

a decision has been received from the Tax Appeals

Commission; or

(b)

ninety days have lapsed since the request for appeal to the Tax Appeals Commission was made and no response to the request for appeal has been received from the Tax Appeals Commission.

(3)

An appeal from a decision of the Tax Appeals

Commission to the Court of Appeal shall be made only on a question of law.

(4)

Where an appeal is made from a decision of the Tax

Appeals Commission, the Tax Appeals Commission shall provide a written statement of the decision, including a summary of the evidence, the Commission’s finding of the facts, and their conclusions on the points of law involved.

Read on from s 145

Schedules