Appeals procedure: Joint Commissioner (Appeals) added alongside Commissioner (Appeals) for handling identical questions of law. The amendment consequentially replaces every occurrence of the expression "the Commissioner (Appeals)" with "the Joint Commissioner (Appeals) or the ... Summary
Appeals procedure: Joint Commissioner (Appeals) added alongside Commissioner (Appeals) for handling identical questions of law.
The amendment consequentially replaces every occurrence of the expression "the Commissioner (Appeals)" with "the Joint Commissioner (Appeals) or the Commissioner (Appeals)" in the provision governing procedure where an identical question of law is pending before higher courts, thereby authorising the Joint Commissioner (Appeals) to exercise the designated functions alongside the Commissioner (Appeals).
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