Jurisdiction of Commissioners (Appeals). Omitted by s. 33, ibid (w.e.f. 1-4-1988). Original
section was inserted by the Finance (No. 2) Act, 1977 (29 of 1977), s. 39 and the Fifth Schedule
(w.e.f. 10-7-1978).
Source: India Code (Legislative Department, Govt. of India). Check the official Gazette before relying on it in court. Not legal advice. Free legal aid: 15100 (NALSA) · Know your rights
