Section 4

by substituting for paragraph 1a the following paragraph:

“1a.  Notwithstanding subparagraph 1(1), if the Chairman deems it fit in the interest of achieving expeditious and efficient conduct of the appeal, he may decide that the appeal shall be heard by any of the following persons sitting alone—

the Chairman;

the Deputy Chairman; or

any other Special Commissioners as the Chairman may determine.”;

by inserting after paragraph 1a the following paragraph:

“1b.  If a Special Commissioner who has commenced a hearing of an appeal is unable to complete the hearing of the appeal due to the expiration of the term of his appointment or other reasons—

in the case where the hearing is before three

Special Commissioners, the hearing may be heard afresh or be continued by the remaining

Special Commissioners with another Special

Commissioner, with the consent of the parties;

or

in the case where the hearing is before a Special

Commissioner sitting alone, the hearing may be heard afresh or be continued by another

Special Commissioner, with the consent of the parties.”;

Income Tax (Amendment)

by deleting paragraph 4;

in proviso (a) to paragraph 27, by substituting for the words “if the Special Commissioners are required under paragraph 34 to state a case” the words “if a notice of appeal is filed under paragraph 34”;

by substituting for the heading “Further appeals” appearing before paragraph 34 the following heading:

“Appeals to the High Court”;

by substituting for paragraph 34 the following paragraph:

“34.  (1)  Either party to the proceedings before the

Special Commissioners may appeal to the High Court on a question of law against a deciding order made in those proceedings.

An appeal under subparagraph (1) shall be by way of a notice in writing filed with the Secretary within twenty-one days from the date of the decision of the Special Commissioners.

A copy of the notice of appeal shall be extended to the Registry of the High Court within the time limited for the filing of an appeal as specified under subparagraph (2).

A duplicate copy of the notice of appeal must be served by the appellant on every other party to the proceedings within the time limited for the filing of an appeal as specified under subparagraph (2).

The appellant shall, within the time limited for the filing of an appeal as specified under subparagraph (2), apply to the Secretary in writing for the notes of proceedings and the grounds of decision.

The appellant shall pay to the Secretary at the time of the filing of the notice of appeal such fee as may be prescribed by the Minister in respect of each deciding order against which he seeks to appeal.

The High Court may, on the application of an intending appellant made by a notice of application, extend the period to file a notice of appeal.”;

The record of appeal shall contain—

The record of appeal under subparagraph (2) shall be filed notwithstanding that the notes of proceedings or grounds of decision are not ready within the sixty days period mentioned in subparagraph (1).

When the notes of proceedings or grounds of decision become available, they shall be filed by way of a supplementary record of appeal without leave of the High Court.

Income Tax (Amendment)

7 34b.  (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.

Where a supplementary record of appeal is filed pursuant to subparagraph 34a(4), the appellant may include in the supplementary record of appeal an amended memorandum of appeal without leave of the High Court.