2. Amendment of section 2 of Act…

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

Section 2 of the Tax Appeals Commission

Act, No.23 of 2011 (hereinafter referred to as the “principal enactment”) is hereby amended as follows:—

(1)

in subsection (1) of that section, by the substitution for the words “levy or duty”, of the words “levy, charge, duty or penalty”; and

(2)

in subsection (2) of that section, by the substitution for the words “who shall be appointed from amongst retired Judges of the Supreme Court and the Court of Appeal, persons who”, of the words “one of whom shall be appointed from amongst retired Judges of the Supreme Court or the Court of Appeal and two other members from amongst persons who”;

(3)

immediately after subsection (3) of that section, by the addition of the following:—

“(4) Where any member of the Commission appointed under subsection (2) is unable to perform his functions under this Act due to ill health, absence from Sri Lanka or any other reason, the

Minister may having regard to the provisions of subsection (2), appoint another member in his place.

Any member so appointed shall hold office for the unexpired period of the term of office of the member whom he succeeds.”.

Read on from s 3