A ppells ( Board of Spfcial C()III1Ui<;~M'I'S) (Amendment) Rules, 1984
Statutory Text (2 Articles)
L.N. 42 011984
INCOME TAX ACT, 1948
(ACI' NO. L1V OF UM8)
A ppells ( Board of Spfcial C()III1Ui<;~M'I'S) (Amendment) Rules, 1984
IN exercise of the powers conferred by subsection (10) of 5CCtion
56 of the Income T ax Act, 1948. the Deputy Prime Minister and Minis-
ler of Finance aod Customs has made the following rules:-
J. These rules may be cited as the Appeals (Board of Spe-
cial Commissioners) (Amendment) R ules. 1984 and shall be read and
construed as onc with the A ppeals (Board of Special Commissioners)
L.N . • 7 01 1981 R ules. 1981 hereinafter referred to as "the principal rules",
For Form A set out in the Schedule 10 the
pri ncipal rules
there shall be substituted the following
" SCHFDUL E
t'ORM A
Rule I1
I.T. Rc&- No.
INCOME TA..'( ACf. 19411
APPLICATION Ot' APPEAL
TO THE BOAR!) OF SPECIAL CO~1MISSIONEKS
(~.57)
Name aDd address of appellant
and of his 1gent. if any:_
To the Secrelary of the Board of Specia l Commi ssioners.
The appellant submits:-
Thai by Notice of A_ment dated the ... " .••• .... ..... ... ................ issued by
the Commissioner of Inland Revenue (hereinafter referred to IS "the Commis'Siooct''),
par-bic
infonned that the amount of inc:ome tax
appellant
has
been
the
for the ~ar(s) of assessment
by
..... ...... .... ..... .... ,.............
19 ......... is
Lm
Thai by Notice of Objection dated the ................................... the appellan t
applied to the Commissiooer for. revision of the said a5SeMmetll on the following
If'OIIods
.......... ................. ......... the Corn-
Thai by Notice of Refusal dated
the
m.iS$i()Cler informed the appellant Ihat he refused 10 amend the said IWeSllmeol(s). Ill!
desired and thllthe lalI payable by ....... _ ........••••...••.•. _ ... is Lm ..••................•..•
That the grounds upon which the Comminioner gave hi! rduul are as shown
in a decision. copy of which is annexed hereto
That the amooo.t of the tu which is not in dispute is Lm ... .. ........ .... ... .. ... .... .
and the appellant hu already paid this amount together with the a!MOUnt of
Lm ................................. being ......... per ~nt of that pan of the tu a!scsted
which is in dispute _ IS reqUelIIted by the CommiSSioner in the decision I nDeXed hereto
_ which paymeot(s) were made 11 followl:-
•
............................. ..... ............................. ............ ..................... . ............. ,
-
Thai, in \be womisli ion nf appdJanl, lhe said grounds are nO{ valid for \be folIO'o\·.
iD8 reaSnos:_
WMrefon:. the appellaDt su bmi ts lhat the aro~id assess"""nl he amrnded in the
followiDI .. ",.,. viz:-
Sixnature of Ihe appe llant or of hi1 agent
Filed by
... .................. .. onthe ......... .. ............................ .
Soi;relary of the Board
of S~ial Commissioners
• Insert here deductions at source. aDd pay~DI~ of provisional and seltlement tax,
with an indication of daleS and receIpt! numbers. as 1P1'licable.~
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io _ _ _ ..... .,..
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