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මෙම අතුරුමුහුණත යන්ත්‍රයෙන් පරිවර්තනය කර ඇත. නීති සහ අධිකරණ තීන්දු ඒවායේ මූලාශ්‍ර භාෂාවෙන් පෙන්වනු ලැබේ.

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පටුන

Chapter XXIII · Appeals A-Appeals to the Commissioner-General

166. Constitution of the Board of Review

නිල ඉංග්‍රීසි පරිවර්තනය. සිංහල පාඨය බලපවත්වයි. නිල Sinhala පාඨය විවෘත කරන්න, documents.gov.lk හි නිල PDF

(1)

For the purpose of hearing appeals in the manner hereinafter provided, there shall be a Board of Review

(hereinafter referred to as “the Board”) consisting of not more than twenty members who shall be appointed by the Minister.

Every member of the Board so appointed shall hold office for a term not exceeding three years, but shall be eligible for reappointment.

(2)

There shall be a Secretary to the Board who shall be appointed by the Minister.

(3)

There shall be a panel of not more than three Legal

Advisors to the Board who shall be appointed by the Board.

(4)

Three or more members of the Board shall be nominated by the Minister and summoned by the Secretary to attend meetings at which appeals are to be heard. At such a meeting the quorum shall consist of two members.

(5)

At the request of the Commissioner-General, the

Secretary to the Board shall summon a meeting of the whole

Board. At such a meeting the quorum shall consist of five members.

(6)

The remuneration of the members of the Board, the

Secretary and the Legal Advisors shall be fixed by the

Minister.

Chapter XXIV

Finality of Assessments and Penalty for Incorrect Returns

Chapter XXV

Tax in Default and Sums Added Thereto

Chapter XXVI

Recovery of Tax

Chapter XXVII

Miscellaneous

Chapter XXVIII

Repayment

Chapter XXIX

Penalties and Offences

Chapter XXX

Administration

Chapter XXXI

General

Chapter XXXII

Interpretation

Chapter XXXIII

Application of the Inland Revenue Act…

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