33.
| (1) Notwithstanding the provisions of section 30, where the Commissioner is of opinion that no useful purpose would be served by his determining a valid notice of objection, he may refer it to the Board of Adjudicators through the Chairman of the Panel of Adjudicators. |
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| (2) Where a notice of objection is referred to the Board of Adjudicators under sub-section (1), such notice of objection shall, notwithstanding the provisions of section 32, be deemed to be an appeal made to the Board and the Board shall hear and determine such appeal in accordance with the provisions of this Act. |
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Sri Lanka Consolidated Acts