23. Finality of assessment

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

Where –

(a)

no valid appeal to the Commissioner-General has been preferred under this Part against an assessment or an additional assessment, such assessment or additional assessment; or

(b)

the Commissioner-General has determined the amount of the levy on appeal, the assessment made, reduced, increased or confirmed, as the case may be, on such appeal, shall be treated as final for all purposes of this Act:

Provided however, subject to the limitation of time specified in section 15, nothing in this section shall prevent an Assistant Commissioner from making an assessment or additional assessment for any relevant quarter if it does not involve any matter which has already been determined on appeal.

Part VII

Recovery of Levy

Read on from Part VII

Part VIII

Liability of Certain Persons to Pay Levy

Read on from Part VIII

Part IX

Offences and Penalties

Read on from Part IX

Part X

Miscellaneous

Read on from Part X

Part XI

Adminstration Provisions

Read on from Part XI

Part XII

General

Read on from Part XII