6. Amendment of section 9 of the principal enactment

Official English translation. The Sinhala text prevails. Open the official Sinhala text, official PDF on documents.gov.lk

Section 9 of 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 (1) thereof, by the substitution for the words “to the Commissioner-General.” of the words

“to the Commissioner-General or the Director-General, as the case may be.”;

(2)

in subsection (2) thereof, by the substitution for the words “The Commissioner-General shall” and the words and figures “specified in Column I of

Schedule I and Schedule II to this Act”, of the words “The Commissioner-General or the Director-General, as the case may be, shall” and the words and figures “specified in Column I of Schedule I or

Schedule II to this Act or any applicable provisions of the Customs Ordinance (Chapter 235), as the case may be,”;

(3)

by the repeal of subsection (4) thereof and the substitution therefor of the following:—

“(4) (a) in respect of an appeal under paragraph (a) of subsection (1) of section 7, the

Assessor who made the assessment appealed aginst or a person authorized by the Commissioner-General in that behalf; or

(b)

in respect of an appeal under paragraph (b) of subsection (1) of section 7, any officer authorized by the Director-General in that behalf,

Shall attend the hearing of the Commission at which such appeal is heard, in support of the determination

Act, No. 20 of 2013

of the Commissioner-General or the Director-General, as the case may be.”.

(4)

in subsection (5) thereof, by the substitution for the words and figures “specified in Column I of

Schedule I and Schedule II to this Act,” of the words

“specified in Column I of Schedule I or Schedule II to this Act,”;

(5)

in subsection (8) thereof, by the substitution for the words “Commissioner-General” wherever those words appear of the words “Commissioner-General or the Director-General, as the case may be,”

(6)

in subsection (10) thereof, by the substitution for the words “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.” of the words “as stated in the decision of the Commission.”

(7)

by the addition immediately after subsection (10)

thereof the following:—

“(11) The decision of the Commission shall be final and be notified to the appellant, and the

Commissioner-General or the Director-General as the case may be.”.

Read on from s 7