Income Tax Act, 1967.

• Permanent Page URL

Extension of section 428.

430.—(1) Section 428 shall, subject to the provisions of this section, apply to a determination given by a judge pursuant to section 429 in like manner as it applies to a determination by the Special Commissioners.

(2) The notice in writing required under section 428 (2) to be addressed to the Clerk to the Commissioners shall, in every case in which a judge is under the authority of this section required by any person to state and sign a case for the opinion of the High Court thereon, be addressed by such person to the county registrar.

(3) The fee required under section 428 (3) to be paid to the Clerk to the Commissioners shall in any such case as aforesaid be paid to the county registrar.