43. Amendment of section 140 of the principal enactment

Official English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.

Section 140 of the principal enactment is hereby amended as follows: -

(1)

in subsection (1) of that section, by the substitution for the words and figures “administrative review under section 139 may appeal against the decision to”, of the words and figures “administrative review of an assessment under section 139 may appeal against that decision of review to”;

Act, No. 10 of 2021

(2)

in paragraph (b) of subsection (2) of that section, by the substitution for the words “ninety days have lapsed”, of the words “seven months have lapsed”;

(3)

by the repeal of subsection (5) of that section, and the substitution therefor of the following subsection: -

“(5) A petition of appeal under this section shall be filed in writing to the Tax Appeals Commission with a copy to the Commissioner-General within thirty days from the date of receipt of the decision of the Commissioner-General or within thirty days from the date on which the period of seven months lapsed since the request for administrative review was made under section 139.”;

(4)

by the repeal of subsection (6) of that section, and the substitution therefor of the following subsection: -

“(6) Notwithstanding anything to the contrary in subsection (5), the appellant may appeal against an assessment upon satisfying the Tax Appeals

Commission that owing to absence from Sri Lanka, sickness, or other reasonable cause the appellant was prevented from filing a petition of appeal as required under subsection (2), and that there has been no unreasonable delay on the appellant’s part.”.

Read on from s 44