Sri Lanka Consolidated Acts

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Inland Revenue (Amendment) Act (No. 37 of 2003) - Sect 51

Amendment of section 136 of the principal enactment

51. Section 136 of the principal enactment is hereby amended as follows :-
(1) in subsection (6) of that section, by the substitution for the words "made by an Assessor,", of the words "made by an Assessor, other than the Assessor who made such assessment against which the appeal is preferred";
(2) in the subsection (13) of that section"
(a) in sub-paragraph (ii) of paragraph (b) of that subsection, by the substitution for the words "the Commissioner-General or an Assessor". of the words "the Commissioner-General or an Assessor ;";
(b) by the addition at the end of paragraph (b) of that section, of the following proviso :"


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