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Amendment of section 187(2) and section 196(1) of Income Tax Act, 1918.
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24.—(1) Subsection (2) of section 187 of the Income Tax Act, 1918, is hereby amended by the substitution of “inspector of taxes” for “special commissioners”.
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(2) Subsection (1) of section 196 of the Income Tax Act, 1918, is hereby amended by the substitution of “judge of the Circuit Court in whose circuit is situate, in the case of (a) a person who is not resident in the State, (b) the estate of a deceased person, (c) an incapacitated person, or (d) a trust, the place where the assessment was made and, in any other case, the place to which the notice of assessment was addressed” for “recorder or county court judge, as the case may be, having jurisdiction in the place where the assessment was made”.
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