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The Income-tax and Excess Profits Tax (Emergency) Ordinance, 1942

Section 3Settlement of doubts

In force
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s. 3

3. Settlement of doubts If any question arises whether a document or record has been damaged, lost or destroyed as a result of riot or civil commotion, the matter shall be referred to the Commissioner of Income tax or to the Commissioner of Excess Profits Tax, as the case may be, and his decision shall be final.

End of s. 3.

Read the contents: The Income-tax and Excess Profits Tax (Emergency) Ordinance, 1942