The Taxation on Income (Investigation Commission) Act, 1947
Section 4Composition of Commission
In force
s. 4
4. Composition of Commission (1) The Commission shall consist of a Chairman (being a person who is or has been a Judge of [the Supreme Court]) and two other Commissioners, appointed by the Government. (2) On the occurrence from any cause of a vacancy among the Commissioners, the Government may, if it thinks fit, appoint a person to fill the vacancy.
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