Section 54, Interest-tax Act, 1974 [S1P-5YE]

As at 26 January 1980. In force from 7 January 1975 by S.O. 399(E) [N11-XXQ].

In Interest-tax Act, 1974 [A10-Q01]. This text from 26 January 1980 to 7 July 1987, by Act 77 of 1980 [A10-SVF]. Other texts (2): from 7 January 1975 to 25 January 1980; from 8 July 1987.

Synthetic. The words of this section are generated by the register; the title, number and year of the Act are real.

Cite: Section 54, Interest-tax Act, 1974 [S1P-5YE]. Machine: S1P-5YE@1980-01-26.

54. Appeal.—(1) Any person aggrieved by an order of the Board under this Act may, within thirty 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, Interest-tax Act, 1974 [S1P4A7] (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 (3)

Section 57, Interest-tax Act, 1974 [S1P-61S], 6 February 1974, Band A. "section 54".

Section 2, Interest-tax Act (Amendment) Act, 1980 [S1R-5FP], 26 January 1980, Band A. "section 54 of the Interest-tax Act, 1974 (45 of 1974)".

Section 2, Interest-tax Act (Amendment) Act, 1987 [S1V-88H], 8 July 1987, Band A. "section 54 of the Interest-tax Act, 1974 (45 of 1974)".

Not held (0)

none

Duties published under this section (0)

none