Section 25

The principal Act is amended by inserting after section 131

the following section:

“Relief other than in respect of error or mistake 131a. (1) Where any person who has furnished to the Director

General a return for a year of assessment in accordance with subsection 77(1) or 77A(1) and has paid tax for that year of assessment alleges that the assessment relating to that year of assessment is excessive by reason of—