Income Tax Act 1805

Additional Commissioners may refer Statements to Commissioners for the Purposes of the Act.

CXXIX. And be it further enacted, That whenever the additional Commissioners shall think it proper to refer any Statement to the Commissioners for general Purposes, without making any Assessment thereon, it shall be lawful for them so to do on delivering to them the Case in Writing relative to such Statement, as the same shall appear to them, with any Matter in question between them either as to Law or Fact, and the said Commissioners for general Purposes shall proceed to inquire into the Merits of such Statement, in like Manner as they would have been hereby authorized to do in case the said additional Commissioners had made an Assessment on such Statement, and the Party charged had appealed against such Assessment.