Sri Lanka Consolidated Acts

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Capital Levy Act (No. 51 of 1971) - Sect 32

Appeal to Board of Adjudicators

32.
(1) Any person, or the authorized representative of any person, who is aggrieved by the refusal of the Commissioner to grant the permission referred to in section 25 or by his determination under section 30 on a notice of objection may, by petition addressed to the Board of Adjudicators, appeal from the order refusing such permission or from that determination, as the case may be. Every such petition shall- Such petition shall not include any ground of appeal not set out in the notice of objection.
(a) if it relates to the determination of the Commissioner, be accompanied by a copy of the determination,
(b) set out precisely the grounds of appeal, and
(c) be transmitted to the Chairman of the Panel of Adjudicators within thirty days after the date of the notice of the refusal or determination, as the case may be.
(2) Notice of every appeal under this section shall be served on the Commissioner.
(3) Every petition of appeal transmitted to the Chairman of the Panel of Adjudicators shall, if it conforms to the provisions of sub-section (1), be referred by him to the Board of Adjudicators and the Board shall hear and determine the appeal in accordance with the provisions of this Act.


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