Tax recovery appeals must use the prescribed form, include verification, and are heard by a Tax Recovery Commissioner with written reasons. A new Part VIII-A prescribes appeals to Tax Recovery Commissioners: appeals must be filed in the prescribed appeal form with verification and copy of the order. Signature rules identify authorized signatories for individuals, families, companies, firms, associations and others. The Tax Recovery Commissioner fixes hearings, allows representation, may adjourn or order further inquiry, permit additional grounds if omission was not wilful, and must issue a written reasoned order communicated to the appellant, defaulter and Tax Recovery Officer. Related amendments adjust inspection fee wording and hearing rights of the Income-tax Officer.
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Provisions expressly mentioned in the judgment/order text.
Tax recovery appeals must use the prescribed form, include verification, and are heard by a Tax Recovery Commissioner with written reasons.
A new Part VIII-A prescribes appeals to Tax Recovery Commissioners: appeals must be filed in the prescribed appeal form with verification and copy of the order. Signature rules identify authorized signatories for individuals, families, companies, firms, associations and others. The Tax Recovery Commissioner fixes hearings, allows representation, may adjourn or order further inquiry, permit additional grounds if omission was not wilful, and must issue a written reasoned order communicated to the appellant, defaulter and Tax Recovery Officer. Related amendments adjust inspection fee wording and hearing rights of the Income-tax Officer.
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