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Appeal by owner of land from assessment to income tax under Schedule A. 16 & 17 Vict. c. 34.
43 & 44 Vict. c. 19.
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28. Any owner or other person in receipt of the rent of any lands, although not the occupier thereof, who is aggrieved by the amount of the annual value of the lands, as ascertained for the purpose of the assessment made thereon under Schedule A. in the Income Tax Act, 1853, shall have the same right of appeal to the General Commissioners of Income Tax as if the assessment were made upon him, and section fifty-seven of the Taxes Management Act, 1880, shall apply accordingly.
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