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    <title>Amendment of section 35A</title>
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    <description>The amendment requires that the Commissioner (Appeals) shall, after making such further inquiry as may be necessary, pass such order as he thinks just and proper, confirming, modifying or annulling the decision or order appealed against; and inserts that the Commissioner (Appeals) shall, where possible, hear and decide every appeal within six months from the date on which it is filed.</description>
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      <description>The amendment requires that the Commissioner (Appeals) shall, after making such further inquiry as may be necessary, pass such order as he thinks just and proper, confirming, modifying or annulling the decision or order appealed against; and inserts that the Commissioner (Appeals) shall, where possible, hear and decide every appeal within six months from the date on which it is filed.</description>
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