Section 29b
of Petroleum (Income Tax) (Amendment) Act 2019
Amendment ActIn forceProvision 5 of 7
Section 29b
(1)
The memorandum of appeal shall set forth consecutively, concisely and under distinct heads without any argument or narrative, the grounds of objection to the decision appealed against and the points of law which are alleged to have been wrongly decided.
Petroleum (Income Tax) (Amendment)
(2)
Where a supplementary record of appeal is filed pursuant to subparagraph 29a(4), the appellant may include in the supplementary record of appeal an amended memorandum of appeal without leave of the High Court.