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Extension of application of section 149 of Income Tax Act, 1918.
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10.—(1) Section 149 of the Income Tax Act, 1918, shall, subject to the provisions of this section, apply to a determination given by a recorder or county court judge pursuant to section 196 of that Act in like manner as it applies to a determination by the general commissioners or the special commissioners.
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(2) The notice in writing required under paragraph (b) of sub-section (1) of section 149 of the Income Tax Act 1918, to be addressed to the clerk to the commissioners shall, in every case in which a recorder or county court 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 registrar of the recorder or county court judge.
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(3) The fee required under paragraph (c) of sub-section (1) of section 149 of the Income Tax Act, 1918, to be paid to the clerk to the commissioners shall in any such case as aforesaid be paid to the registrar of the recorder or county court judge.
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(4) Sub-section (4) of the said section 149 shall be construed and have effect as if there were inserted in that sub-section—
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(a) after the word “commissioners,” the words “or the determination of the recorder or county court judge,” and
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(b) after the word “have,” the words “or has.”
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(5) The words “and his determination thereon shall be final and conclusive ” in sub-section (2) of section 196 of the Income Tax Act, 1918, in so far as they are inconsistent with this section but no further or otherwise, shall cease to have effect.
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