Section 59, Taxation Laws (Extension to Jammu and Kashmir) Act, 1972 [S1N-HXA]
As at 17 July 1972. In force from 17 July 1972.
59. Appeal.—(1) Any person aggrieved by an order of the Board under this Act may, within sixty 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 (Extension to Jammu and Kashmir) Act, 1972 [S1NG4S] (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)
none
Cited by (2)
Section 62, Taxation Laws (Extension to Jammu and Kashmir) Act, 1972 [S1N-J0S], 17 July 1972, Band A. "section 59".
Section 2, Taxation Laws (Extension to Jammu and Kashmir) Act (Amendment) Act, 1983 [S1S-D33], 22 March 1983, Band A. "section 59 of the Taxation Laws (Extension to Jammu and Kashmir) Act, 1972 (25 of 1972)".
Not held (0)
none
Duties published under this section (0)
none