L. C. H. Peiris vs The Commissioner of Inland Revenue

L. C. H. Peiris vs The Commissioner of Inland Revenue nlr vol 65 page 457 [65 NLR 457] – The case between L. C. H. Peiris (Appellant) and The Commissioner of Inland Revenue (Respondent) addressed the validity of additional tax assessments when made under an incorrect statutory provision f