Sri Lanka Consolidated Acts

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Inland Revenue Act (No. 38 of 2000) - Sect 139

Commissioner General may refer appeals 10 the Board of Review

139. Notwithstanding the provisions of section 136. the Commissioner-General may refer, any valid appeal made to him, to the Board of Review, and the Board shall hear and determine such appeal, and accordingly, the provisions of section 140 shall apply to the hearing and determination of any appeal so referred.


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