51. Amendment of section 136 of the principal enactment

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

Section 136 of the principal enactment is hereby amended as follows :—

(1)

in subsection (6) of that section, by the substitution for the words “made by an Assessor,”, of the words

“made by an Assessor, other than the Assessor who made such assessment against which the appeal is preferred”;

(2)

in the subsection (13) of that section—

(a)

in sub-paragraph (ii) of paragraph (b) of that subsection, by the substitution for the words

“the Commissioner-General or an Assessor”, of the words “the Commissioner-General or an

Assessor ;”;

(b)

by the addition at the end of paragraph (b) of that section, of the following proviso :—

“Provided, however an appeal received by the Commissioner-General on or after April 1,

2003, shall be determined by the Commissioner-General within two years from the date of receipt of such appeal.”.