Sri Lanka Consolidated Acts

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Inland Revenue Act (No. 4 of 1963) - Sect 104

Constitution of the Board of Review

98.
(1) For the purpose of hearing appeals in the manner hereinafter provided, there shall be a Board of Review (hereinafter referred to as " the Board ") consisting of not more than twenty members who shall be appointed from time to time by the Minister. The members of the Board shall hold office for a term of three years but shall be eligible for reappointment.
(2) There shall be a Clerk to the Board who shall be appointed by the Minister.
(3) There shall be a Legal Adviser to the Board who shall be appointed by the Board.
(4) Three or more members of the Board shall be nominated by the Minister and summoned by the Clerk to attend meetings at which appeals are to be heard. At such a meeting a quorum shall consist of two members.
(5) At the request of the Commissioner, the Clerk to the Board shall summon a meeting of the whole Board. At such a meeting a quorum shall consist of five members.
(6) The remuneration of the members of the Board, the Clerk, and the Legal Adviser shall be fixed by the Minister.


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