TAXATION BOARDS OF REVIEW (TRANSFER OF JURISDICTION) ACT 1986 (REPEALED)

PART X - AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936  

SECTION 81  

81   GROUNDS OF OBJECTION AND BURDEN OF PROOF  
Section 190 of the Principal Act is amended -

(a) by omitting ``Upon every such reference or appeal'' and substituting ``In proceedings under this Part on a review before the Tribunal or on appeal to a Supreme Court''; and

(b) by inserting in paragraph (a) ``, unless the Tribunal or Court otherwise orders,'' after ``shall''.