45. New section 19a

The principal Act is amended by inserting after section 19

the following section:

“Relief other than in respect of error or mistake 19a.  (1)  Where any person, who has furnished to the Director

General a return in respect of a chargeable asset disposed of in a year of assessment in accordance with section 13 and has paid tax for that disposal, alleges that the assessment relating to that year of assessment is excessive by reason of—

any exemption, relief, remission, allowance or deduction granted for that year of assessment under this Act or any other written law is published in the Gazette after the year of assessment in which the return is furnished; or

the approval for any exemption, relief, remission, allowance or deduction is granted after the year of assessment in which the return is furnished,

The application under subsection (1) shall be made within five years after the end of the year the exemption, relief, remission, allowance or deduction is published in the

Upon receiving an application under subsection (1), the Director General shall inquire into the matter and may give such relief by way of repayment of tax which appears to the Director General to be just and reasonable.

An application under subsection (1) shall be made as nearly as may be in the same form as a notice of appeal under section 99 of the Income Tax Act 1967.

Where the applicant is aggrieved by the Director