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Communication of determination of appeal by the Special Commissioners.
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9.—(1) Where the Special Commissioners have, after the passing of this Act, entertained an appeal against an assessment to income tax for any year of assessment (whether beginning before or after the passing of this Act) and, after hearing argument on such appeal, have postponed giving their determination on such appeal either for the purpose of considering such argument or for the purpose of affording to the appellant an opportunity of submitting in writing further evidence or argument, the Special Commissioners may, unless they consider a further hearing of such appeal to be necessary, cause their determination of such appeal to be sent by post to the parties to such appeal.
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(2) Where the determination of an appeal by the Special Commissioners is sent to the parties by post under this section, a declaration of dissatisfaction under paragraph (a) of sub-section (1) of section 149 of the Income Tax Act, 1918, or a notice requiring a re-hearing under sub-section (1) of section 196 of that Act may be made or given in writing within twelve days after the day on which such determination is so sent to the person making such declaration or giving such notice, as the case may be.
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