9. Appeals

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

(1)

Any person who is aggrieved by the decision of the

Director-General or an authorised officer under sub-section (2) of section 4, may within seventy-two hours of the communication of such decision to him, appeal in writing against such decision to the Secretary giving grounds for such appeal.

(2)

The appeal shall be accompanied by a monetary deposit of such sum as may be specified by the Secretary in the form of a bank draft or money order in favour of the

Director-General. The deposit shall be refunded only if the appeal overrules the decision of the Director-General or authorised officer as the case may be.

(3)

The Appeals Panel established under section 8, shall be appointed within two days and shall deliver its decision within seven days after the receipt of the appeal by the

Secretary. The decision of the Appeal Panel shall be final and conclusive and shall be communicated immediately by the

Secretary to the appellant and the Director-General or the authorised officer.

(4)

The members of the Appeals Panel may be paid such remuneration as the Minister may determine in consultation with the Minister in charge of the subject of Finance.

Part V

Offences and Penalties

Read on from Part V

Part VI

General

Read on from Part VI

Part VII

Interpretation

Read on from Part VII