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srilawsby aturio
As enacted
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Part IV · Imposition of Surcharge

20. Appeals to be made to the Surcharge Appeal Committee

Official English translation. The Sinhala text prevails.

(1)

Any person aggrieved by a decision made by the

Chief Accounting Officer of the auditee entity under section 19 may, within one month from the date of receiving the

Surcharge Certificate, appeal against such decision to the

Surcharge Appeal Committee appointed under section 21.

(2)

The said Surcharge Appeal Committee may—

(a)

allow the appeal;

(b)

amend, alter or vary the decision; or

(c)

disallow the appeal.

(3)

(a)

The decision referred to in subsection (1) shall be communicated in writing to the appellant and the Chief Accounting Officer of the auditee entity and the Chairman of the Audit Service

Commission through the Chairman of the

Surcharge Appeal Committee;

(b)

The Chief Accounting Officer of the auditee entity shall immediately execute the decision and report back to the Audit Service Commission in writing, within one month from the date of issue of such communication.

(4)

Where any person is dissatisfied by the decision of the Committee, he may appeal to the Court of Appeal within thirty working days from the date of issue of the communication under subsection (3)(b) of this section.

(5)

The Order of the Court of Appeal shall be communicated by the Chief Accounting Officer of the auditee entity, in writing to the Chairman of the Audit

Service Commission.

Read on from s 21

Part V

Audit Service Commission

Read on from Part V

Part VI

Establishment of the National Audit Office and the Sri Lanka State Audit Service

Read on from Part VI

Part VII

Responsibilities of a Chief Accounting Officer and Accounting Officer

Read on from Part VII

Part VIII

Offences and Penalties

Read on from Part VIII

Part IX

General

Read on from Part IX

Schedules