Section 1B
Petroleum (Income Tax)
of Petroleum (Income Tax) Act 1967
ActIn forceProvision 117 of 124
Section 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—
(a)
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
(b)
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.