Section 60, Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1964 [S1J-9WT]
As at 24 July 1965. In force from 24 July 1965 by S.O. 3515(E) [N11-SE4].
60. Appeal.—(1) Any person aggrieved by an order of the Board under this Act may, within ninety days from the date on which the order is communicated to him, prefer an appeal to the Commissioner in such form and accompanied by such fee as may be prescribed. (2) The appellate authority may, after giving the appellant an opportunity of being heard, confirm, modify or set aside the order appealed against. (3) No appeal shall lie under this section against an order made with the consent of the parties.
Defined terms in this text (1)
Board: Section 2, Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1964 [S1J827] (In this Act, unless the context otherwise requires,—): "Board" means the Central Board of Direct Taxes constituted under the Central Boards of Revenue Act, 1963 (54 of 1963)
Board: 279 more definitions.
Made under this section, or naming it (0)
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Cited by (3)
Section 63, Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1964 [S1J-9ZW], 12 September 1964, Band A. "section 60".
Section 2, Taxation Laws (Continuation and Validation of Recovery Proceedings) Act (Amendment) Act, 1967 [S1K-686], 20 November 1967, Band A. "section 60 of the Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1964 (11 of 1964)".
Rule 9, Taxation Laws (Continuation and Validation of Recovery Proceedings) Act Rules, 1967 [S1K-6JQ], 2 December 1967, Band A. "section 60 of the Act".
Not held (0)
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Duties published under this section (0)
none