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As enacted

2. Commission Act…

Official English translation. The Sinhala text prevails.

Section 2 of the Tax Appeals Commission Act,

No. 23 of 2011 (hereinafter referred to as the “principal enactment”) as last amended by the Tax Appeals Commission

(Amendment) Act, No.4 of 2012 is hereby further amended as follows:-

(1)

in subsection (2) thereof, by the substitution for the words “not more than three members one of whom shall be” and the words “two other members” of the words “not more than nine members three of whom shall be” and “six other members” respectively.

(2)

by the addition, immediately after subsection (2)

thereof of the following new subsection:-

“(2A) The Chairman of the Commission shall constitute three panels comprising three members each, from among the members appointed under subsection (2) one of whom shall be a Judge as specified in subsection (2) to hear and determine any matter before the Commission.”.