5. Repeal and replacement of section 8 of the principal enactment

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

Section 8 of the principal enactment as last amended by the Tax Appeals Commission (Amendment) Act, No. 4 of 2012 is hereby repealed and the following is substituted therefor :-

8. (1) Any person aggrieved by the determination of—

(a)

the Commissioner-General, in respect of any matter relating to the imposition of any tax, levy, charge, duty or penalty; or

(b)

the

Director-General under subsection (1B) of section 10 of the

Customs Ordinance (Chapter 235), may if he is dissatisfied with the reasons stated by the Commissioner-General or the Director-General, as the case may be, prefer the appeal therefrom to the Commission within thirty days from the date of receipt of such reasons; or

(2)

Where the Director-General fails to give such determination within the time period specified in subsection (1B) of section 10 of the said Ordinance, such person also may appeal to the Commission at the expiration of the time period specified in subsection (1B) of section 10 of the said Ordinance.

(3)

The manner and the form of submitting such appeal, the procedure to be followed by the Commission in the hearing and

“Procedure for preferring an appeal.

Act, No. 20 of 2013

determining of such appeal and the fees if any in respect thereof shall be determined by the

Commission by rules made, from time to time, in that behalf.”.

Read on from s 6