Finance (Miscellaneous Provisions) Act, 1968


Income Tax

Amendment of section 156 (1) of Income Tax Act, 1967.

1.—(1) The following subsection is hereby substituted for section 156 (1) of the Income Tax Act, 1967 :

“(1) The Minister for Finance shall appoint persons to be Appeal Commissioners for the purposes of the Income Tax Acts (in this Act referred to as ‘Appeal Commissioners’) and the persons so appointed shall, by virtue of their appointment, and without other qualification, have authority to execute such powers and to perform such duties as are assigned to them by the said Acts.”

(2) Where—

(a) a person held office as a commissioner for the special purposes of the Income Tax Acts immediately before the passing of this Act, and

(b) his appointment as such commissioner was made by the Minister for Finance,

that appointment shall, as from such passing, be deemed to be an appointment of that person to be an Appeal Commissioner.