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srilawsby aturio
As enacted
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2. Establishment of the Tax Appeals Commission and its composition

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

(1)

There shall be established a Commission to be called and known as the Tax Appeals Commission

(hereinafter referred to as “the Commission”) which shall charged with the responsibility of hearing all appeals in respect of matters relating to imposition of any tax, levy or duty.

(2)

The Commission shall comprise not more than three members who shall be appointed from amongst retired Judges of the Supreme Court and the Court of Appeal, persons who have wide knowledge of, and have gained eminence in the fields of Taxation, Finance and Law, by the Minister to whom the subject of Finance is assigned. One of the members shall be appointed as the Chairman of the Commission by the Minister.

(3)

Every member of the Commission shall hold office for a term not exceeding three years, and shall be eligible for reappointment.

Read on from s 3

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