Appeals jurisdiction expanded to include Joint Commissioner (Appeals) or Commissioner (Appeals) for dissolved association and discontinued business cases. The amendment substitutes the singular reference to the Commissioner (Appeals) in subsection (2) of the provision addressing association dissolved or ... Summary
Appeals jurisdiction expanded to include Joint Commissioner (Appeals) or Commissioner (Appeals) for dissolved association and discontinued business cases.
The amendment substitutes the singular reference to the Commissioner (Appeals) in subsection (2) of the provision addressing association dissolved or business discontinued with the Joint Commissioner (Appeals) or the Commissioner (Appeals), thereby broadening the officers authorised to hear appeals under that provision; the change is consequential and takes effect from 1st April, 2023.
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