As enacted

Contents

8. Insertion of new section 11A in the principal enactment

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

The following new section is hereby inserted immediately after section 11 of the principal enactment and shall have effect as section 11A of that enactment:-

11A. (1) Either the person who preferred an appeal to the Commission under paragraph (a)

of subsection (1) of section 7 of this Act

(hereinafter in this Act referred to as the

“appellant”) or the Commissioner-General may make an application requiring the Commission to state a case on a question of law for the opinion of the Court of Appeal. Such application shall not be entertained unless it is made in writing and delivered to the secretary to the Commission, together with a fee of one thousand and five hundred rupees, within one month from the date on which the decision of the Commission was notified in writing to the

Commissioner-General or the appellant, as the case may be.

(2)

The case stated by the Commission shall set out the facts, the decision of the Commission, and the amount of the tax in dispute where such amount exceeds five thousand rupees, and the party requiring the Commission to state such case shall transmit such case, when stated and signed to the Court of Appeal, within fourteen days after receiving the same.

“Appeals on a question of law to the

Court of

Appeal.

Act, No. 20 of 2013

(3)

For the purpose of the application of the provisions of the Stamp Duty Act, No. 43 of 1982 –

(a)

all proceedings before the Court of

Appeal on any case stated under this section or incidental to the hearing, determination or disposal of any such case, shall be deemed to be civil proceedings before the Court of

Appeal of the value of five thousand rupees or of such greater amount as is set out by the Commission in the stated case as the amount of the tax in dispute;

(b)

every such case stated shall, together with all books, documents and papers annexed thereto by the

Commission, be deemed to be a single exhibit in civil proceedings before the Court of Appeal; and

(c)

the Commissioner-General, if he is the appellant, shall be deemed to be a Government officer suing, or if he is the respondent to the appeal, a

Government officer being sued, in a suit virtue offcii.

(4)

At or before the time when he transmits the stated case to the Court of Appeal, the party requiring it shall send to the other party, a notice in writing informing him that a case has been stated on his application and shall supply him with a copy of the stated case.

(5)

Any two or more Judges of the Court of

Appeal may cause a stated case to be sent back to the Commission for amendment, and the

Commission shall amend the case accordingly.

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(6)

Any two or more Judges of the Court of

Appeal may hear and determine any question of law arising on the stated case and may in accordance with the decision of Court upon such question, confirm, reduce, increase or annul the assessment determined by the

Commission, or may remit the case to the

Commission with the opinion of the Court, thereon. Where a case is so remitted by the

Court, the Commission shall revise the assessment in accordance with the opinion of the Court.

(7)

The Court of Appeal may, pending the determination of the case stated to such Court, make an interim determination as regards the amount of tax recoverable by the

Commissioner-General in respect of the amount of tax in dispute, on the basis of a report furnished by the Commissioner-General.

(8)

In any proceedings before the Court of

Appeal under this section, the Court may make such order in regard to costs in the Court of

Appeal and in regard to the sum paid under subsection (1), as the Court may deem fit.

(9)

For the purposes of enabling the

Commissioner-General or any other party to appeal to the Supreme Court against any order of the Court of Appeal under subsection (6), and for the purpose of the application of the provisions of any written law relating to appeals to the Supreme Court from the decisions of the

Court of Appeal –

(a)

an order made by the Court of Appeal under subsection (6) shall, together

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with any order of that Court under subsection (8), be deemed to be a final judgment of the Court of Appeal in a civil action between the Commissioner-General and such other party;

(b)

the value of the matter in dispute in such civil action shall be deemed to be five thousand rupees:

Provided that, where the

Commission in the stated case, set out an amount higher than five thousand rupees as the amount of the tax in dispute, the value of the matter in dispute in such civil action shall be deemed to be that higher amount; and

(c)

in respect of any such appeal, the

Commissioner-General shall not be required to make any deposit or pay any fee or furnish any security prescribed by such written law.”.

Read on from s 9