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    <title>Amendment of section 249.</title>
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    <description>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 &quot;Joint Commissioner (Appeals) or the Commissioner (Appeals)&quot; for references to &quot;Commissioner (Appeals)&quot; in sub section (3) and the proviso to sub section (4); the amendments take effect from 1st April, 2023.</description>
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      <description>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 &quot;Joint Commissioner (Appeals) or the Commissioner (Appeals)&quot; for references to &quot;Commissioner (Appeals)&quot; in sub section (3) and the proviso to sub section (4); the amendments take effect from 1st April, 2023.</description>
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