Tax Appeals Commission Act 2011 · As enacted
9. The hearing of the appeal
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
Within thirty days of the receipt of an appeal, the
Secretary to the Commission shall fix a date and time and place for the hearing of the appeal, and shall give forty-two days notice thereof, both to the appellant and to the
Commissioner-General.
The Commissioner-General shall on receipt of a notice under subsection (1), transmit to the Commission the extracts of the provisions of the applicable enactments specified in the Schedule to this Act and the record of evidence maintained under such enactments.
Every appellant shall attend in person or by an authorized representative, on the day fixed for the hearing of the appeal by the Commission:
Provided that, where an authorized representative of the appellant is present at the hearing of an appeal, the
Commission may postpone the hearing for such time as it thinks necessary to enable the attendance in person, of the appellant.
The Assessor who made the assessment appealed against or a person authorized by the Commissioner-General in that behalf, shall attend the hearing of the Commission at which such appeal is heard, in support of the determination of the Commissioner-General.
The onus of proving that the assessment as determined by the Commissioner-General in terms of the respective enactments specified in the Schedule to the Act, is excessive or erroneous, shall be on the appellant.
All appeals shall be heard in camera.
The Commission shall have power to summon to a hearing, the attendance of any person whom it considers capable of giving evidence respecting the appeal and may examine him as a witness, either on oath or otherwise. Any person so attending may be allowed by the Commission to be paid any reasonable expenses necessarily incurred by him in so attending.
Except with the consent of the Commission and on such terms as the Commission may determine, the appellant shall not at the hearing, be allowed to produce any document which was not produced before the Commissioner-General, or to adduce the evidence of any witness whose evidence was not led before the Commissioner-General, or adduce evidence of a witness whose evidence has already been recorded at the hearing before the Commissioner-General.
At the hearing of the appeal the Commission may, admit or reject any evidence adduced whether oral or documentary, and the provisions of the Evidence Ordinance relating to the admissibility of evidence shall not apply in respect of such evidence.
After hearing the evidence, the Commission shall on appeal either confirm, reduce, increase or annul, as the case may be, the assessment as determined by the Commissioner-General or may remit the case to the Commissioner-General with the decision of the Commission on such appeal. Where a case is so remitted by the Commission, the Commissioner-General shall revise the assessment in order that it is in conformity with such amount as stated in the decision of the
Commission. The decision of the Commission shall be notified to the appellant and the Commissioner-General in writing.