Sri Lanka Consolidated Acts

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Excise (Special Provision)(Amendment) Act (No. 8 of 1994) - Sect 9

Amendment of section 10 of the principal enactment

9. Section 10 of the principal enactment is hereby amended as follows :
(1) by the repeal of subsection (2) of that section and the substitution therefor, of the following subsections:-
" (2) Every appeal under subsection (1) shall be preferred by a petition in writing addressed to the Director-General and shall state precisely the grounds of such appeal.
(3) Where the determination appealed against has been, made in the absence of a return under section 14 in respect of the period to which the determination relates, the petition of appeal shall be sent together with a return duly made. sent together with a return duly made.
(4) An appeal preferred under subsection (1) shall be rejected by the Director-General if it does not conform to the provisions of subsections (1), (2) and (3).":
(2) by the re-numbering of subsections (3), (4), (5) and (6) of that section as subsections (5), (6), (7) and (8) respectively thereof; and
(3) in the re-numbered subsection (6) of that section, by the substitution for the words '' such appeal was made", of the words " such appeal was made and shall give notice in writing to the appellant of his decision on appeal" ;
(4) in the renumbered subsection (8) of that section by the substitution for the words and figures "subsections (3), (4) and (5) of section 31D", of the words and figures "subsections (8) and (9) of section 31D ".


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