Social Security Contribution Levy Act 2022 · As enacted · Part VI · Appeals
21. Appeals to the Commissioner-General
Official English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.
Official translationFrom Department of Government Printing, unchanged
Any registered person or any person whose registration has been cancelled under this Act may, if he is dissatisfied with any assessment, additional assessment or penalty, as the case may be, made in respect of him under this Act, appeal against such assessment, additional assessment or penalty, as the case may be, to the
Commissioner-General within thirty days after the service of notice of such assessment, additional assessment or imposition of penalty, as the case may be. Such person shall, notwithstanding such appeal, pay the levy charged by such assessment or additional assessment together with any penalty imposed on him by this Act.
The Commissioner-General, upon being satisfied that, owing to absence from Sri Lanka, sickness or other reasonable cause, the appellant was prevented from appealing within the time period specified in subsection (1), shall grant an extension of time for preferring the appeal.
Every appeal shall be preferred to the Commissioner-General by a petition in writing or by electronic means and shall state precisely the grounds of such appeal.
The receipt of every appeal shall be acknowledged within thirty days of its receipt and where so acknowledged, the date of the letter of acknowledgement shall for the purpose of this section, be deemed to be the date of receipt of such appeal:
Provided however, if the receipt of any appeal is not acknowledged as specified in this subsection, such appeal shall be deemed to have been received by the Commissioner-General on the day on which it was delivered to the
Commissioner-General.
Where the appeal against the assessment has been made in the absence of a return, the appeal shall be accompanied by a return with the proof of payment of the levy and penalty due on such return.
Every person preferring an appeal under subsection (1) shall unless such person has already done so, pay to the
Commissioner-General the amount of the levy payable by such person on the basis of the return furnished by him for the relevant quarter together with any penalty thereon accrued up to the date of such notice of assessment, and shall attach, to the appeal a receipt in proof of such payment:
Provided however, the Commissioner-General, upon being satisfied that owing to serious financial hardship suffered by the appellant at or about the time of such notice of assessment or, owing to other reasonable cause the appellant was prevented from paying such levy and penalty, may grant an extension of time for the payment of such levy and penalty thereon accrued up to the date of payment, and the receipt furnished within such extended time shall, for the purposes of subsections (1), (5) and (6), be deemed to have been attached to the appeal.
Every appeal which was not made within the period specified in subsection (1) or does not conform to the provisions of subsections (3), (5) and (6) shall not be valid.
Upon receipt of a valid appeal, the Commissioner-General may cause inquiry to be made by an Assistant
Commissioner, other than the Assistant Commissioner who made such assessment against which the appeal is preferred and if, in the course of such inquiry, an agreement is reached as to the matters specified in the appeal, the necessary adjustment of the assessment shall be made.
Where no agreement is reached between the appellant and the Assistant Commissioner in the manner specified in subsection (8), the Commissioner-General shall fix a time and place for the hearing of the appeal.
The appellant may attend the hearing of the appeal in person or by an authorized representative. The
Commissioner-General may, if he thinks fit, from time to time, adjourn the hearing of an appeal for such time and place as he shall fix. In any case in which an authorized representative attends on behalf of the appellant, the
Commissioner-General may adjourn the hearing of the appeal and may, if he considers that the personal attendance of the appellant is necessary for the determination of the appeal, require that the appellant shall attend in person at the time and place fixed for the adjourned hearing of the appeal. If the appellant or his authorized representative fails to attend at the time and place fixed for the hearing or any adjourned hearing of the appeal, or if the appellant fails to attend in person when required so to attend by the Commissioner-General, the Commissioner-General shall dismiss the appeal:
Provided however, if the appellant, within a reasonable time after the dismissal of an appeal, satisfies the
Commissioner-General that he or his authorized representative was prevented from due attendance at the hearing or at any adjourned hearing of such appeal by reason of absence from Sri Lanka, sickness, or other reasonable cause, the Commissioner-General may vacate the order of dismissal and fix a time and place for the hearing of the appeal.
The Commissioner-General shall have power to summon any person, whom he may consider able to give evidence in respect of the appeal, to attend before him and examine such person on oath or otherwise. Any person so attending may be allowed by the Commissioner-General any reasonable expenses necessarily incurred by such person in so attending.
The Commissioner-General may -
before making his determination on any appeal, if he considers it necessary so to do, require any person, by notice given in writing or by electronic means to produce for examination, or to transmit to the Commissioner-General within the period specified in such notice, any such deeds, plans, instruments, books of accounts, trade lists, stock lists, registers, cheques, paying-in-slips, auditors’
reports or other documents in his possession as may be specified in such notice;
obtain the assistance of a Commissioner, a Senior
Deputy Commissioner, a Deputy Commissioner or an Assistant Commissioner who is familiar with the issues involved in such hearing of an appeal.
Where the Commissioner-General hears the evidence of the appellant or of any other person in respect of the appeal, he shall maintain or cause to be maintained a record of such evidence.
In determining an appeal under this section, the
Commissioner-General may confirm, reduce, increase or annul the assessment appealed against and shall give notice in writing or by electronic means to the appellant of his determination on the appeal.
Every appeal preferred under this section, shall be agreed to or determined by the Commissioner-General, within a period of two years from the date on which such appeal is received by the Commissioner-General, unless the agreement or determination of such appeal depends on –
the decision of a competent court on any matter relating to or connected with or arising from such appeal and referred to it by the Commissioner-General or the appellant; or
the furnishing of any document or the taking of any action -
by the appellant, upon being required to do so by the Commissioner-General or an Assistant
Commissioner by notice given in writing to such appellant (such notice being given not later than six months prior to the expiry of two years from the date on which the appeal is received by the Commissioner-General); or
by any other person, other than the
Commissioner-General or an Assistant
Commissioner.
For the purposes of subsection (15) where an extension of time has been granted to an appellant for the payment of the levy, the date of receipt in proof of the payment of levy shall be deemed to be the date of receipt of such appeal.
Where any appeal is not agreed to or determined within the period specified in subsection (15), the appeal shall be deemed to have been allowed and levy charged accordingly.
Part VII
Recovery of Levy
Part VIII
Liability of Certain Persons to Pay Levy
Part IX
Offences and Penalties
Part X
Miscellaneous
Part XI
Adminstration Provisions
Part XII