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Finance Act 1954
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6The provisions of the Sixth Schedule to the Income Tax Act, 1952, shall apply to any claim under the principal section:
Provided that—
(a)any such claim shall be made in such form as the Commissioners of Inland Revenue may direct, and shall be delivered to the surveyor; and
(b)where the surveyor objects to any such claim, it shall be heard and determined by the Commissioners concerned in like manner as in the case of an appeal against an assessment under Schedule D, and the provisions of that Act relating to the statement of a case for the opinion of the High Court on a point of law shall apply; and
(c)any such claim to which objection is made shall, if the claimant so elects when he makes the claim, be heard and determined by the Special Commissioners, and paragraph (b) of this proviso shall have effect accordingly.
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