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    <title>Amendment of section 128A</title>
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    <description>Amendment requires the Commissioner (Appeals) to make any further inquiry necessary and then pass an order as he thinks just and proper, including confirming, modifying or annulling the decision or order appealed; and inserts a provision directing that, where possible, every appeal shall be heard and decided within six months from the date on which it is filed.</description>
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      <description>Amendment requires the Commissioner (Appeals) to make any further inquiry necessary and then pass an order as he thinks just and proper, including confirming, modifying or annulling the decision or order appealed; and inserts a provision directing that, where possible, every appeal shall be heard and decided within six months from the date on which it is filed.</description>
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