Appeal jurisdiction expanded to include Joint Commissioner (Appeals), altering the prescribed form and limitation for appeals. Section 249 is amended to include the Joint Commissioner (Appeals) in the provision governing form of appeal and limitation by inserting that office in sub section (1) and by substituting 'Joint Commissioner (Appeals) or the Commissioner (Appeals)' for references to 'Commissioner (Appeals)' in sub section (3) and the proviso to sub section (4); the amendments take effect from 1st April, 2023.