6. Section 138 of the principal Act, as amended by Act No. 50 of 1968, is hereby further amended as follows:-
| (1) in sub-section (1A) of that section, by the substitution, for the words " assessment appealed against", of the words " assessment or additional assessment appealed against "; and |
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| (2) by the insertion, immediately after sub-section (1B) of that section, of the following new sub-section:-
| | " (1C) On receipt of a petition of appeal made in conformity with the provisions of sub-section (1) and sub-section (1a), the Commissioner may cause further inquiry to be made by an Assessor, and, if in the course of such inquiry an agreement is reached as to the matters specified in the petition of appeal, any necessary adjustment of the assessment shall be made and where no agreement is reached, the Assessor shall refer the appeal to the Commissioner for his decision.". | | |
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Sri Lanka Consolidated Acts