Income Tax Act, 1967.

Disputes between tenants, landlords and others.

437.—(1) If a difference arises—

(a) between tenant and landlord or any other persons with regard to the deduction on account of tax to be made from any annual sum; or

(b) between the occupier for the time being and any former occupier of lands, tenements or hereditaments, his executors, administrators, or assigns, with regard to the proportion of tax to be paid or allowed by either of them respectively;

the Special Commissioners shall settle the proportion of the payments or deductions to be made according to the provisions of this Act, and, in default of payment, shall levy the same as if the proportions settled by them had been charged upon the respective persons, and shall pay over the same to the Collector or to the proper person, as the case may require.

(2) In any such case the determination of the Special Commissioners shall be final.

(3) In this section “annual sum” means any interest, annuity, rent, rentcharge, fee-farm rent, quitrent, or other rent or annual payment.