The Hon. G.G. Ponnambalam

¶ 01 I will wind up.

¶ 02 Paragraph 6.4 of Annexure IV, under the Tax Appeals Commission Act, No. 23 of 2011 states: “An appeal to the TAC will not be permitted unless a cash deposit equivalent to 25% of the disputed amount of assessment of tax, penalty and interest is deposited in a special account opened by the CGIR.” That is frightening; it effectively prevents appeals. Investors will be discouraged if they cannot meaningfully challenge assessments.

¶ 03 Paragraph 6.8 states: “Submission of any evidence not previously submitted to the CGIR during assessment or administrative review, and taking up new issues not taken/disputed during those stages, during hearing of Appeal, will not be allowed.” That is ridiculous and contrary to our Constitution and natural justice. New evidence that becomes available must be considered; otherwise it breeds corruption and fraud. Please relook at it.

¶ 04 This Government cannot go down the path of previous governments. Minorities, especially Tamils, are victims of racism. You cannot tell us your approach to the North and East will be the same. Unfortunately, that is what today looks like. Thank you.