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Section 42

of Petroleum (Income Tax) Act 1967

ActIn forceProvision 52 of 124

Section 42

(1)

For the purposes of this Act there shall be three or more

Special Commissioners of Petroleum Income Tax and a Secretary to the Special Commissioners.

(2)

The Special Commissioners appointed under the law relating to income tax shall be the Special Commissioners of Petroleum Income

Tax.

(3)

The Secretary to the Special Commissioners, appointed under the law relating to income tax shall be the Secretary to the Special

Commissioners of Petroleum Income Tax.

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