Finance Act, 1934

Exercise of powers by one Special Commissioner.

6.—Notwithstanding anything to the contrary contained in any Act—

(a) any precept under section 139 of the Income Tax Act, 1918, may be issued by one Special Commissioner, and

(b) any application by any person for an adjustment of his liability and any claim by any person for exemption, abatement, relief or repayment of tax may be heard and determined by one Special Commissioner.