In force2024 Revised EditionCurrent version · 2024 Revised EditionSee versions on Attorney General's Chambers(opens the publisher’s site)
Income Tax Act · 2024 Revised Edition · Part · Reviews and Appeals
Income Tax Act · 2024 Revised Edition · Part · Reviews and Appeals
Official textFrom Attorney General's Chambers, unchanged
Subject to subsections (2) and (3), all proceedings before the
Board shall be heard in camera.
Where the Collector or petitioner applies to the Board that the proceedings be heard by way of a hearing open to the public, the Board may direct that the proceedings be so heard, notwithstanding any objection from the other party to the proceedings.
Collector
“Collector” means the Collector of Income Tax appointed under section 3 and includes for all purposes of this Act, except the powers conferred on the Collector by sections 76, 79, 80 and 83, a Deputy Collector so appointed;
Where in the opinion of the Board any proceedings heard in camera ought to be reported, the Board may publish or authorise the publication of the facts of the case, the arguments and the decision relating to these proceedings without disclosing the name of the petitioner concerned.
Collector
“Collector” means the Collector of Income Tax appointed under section 3 and includes for all purposes of this Act, except the powers conferred on the Collector by sections 76, 79, 80 and 83, a Deputy Collector so appointed;
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