The Gazette of Pakistan Extraordinary Karachi Wednesday April 22 1953

7. For section 59 of the said Act the following section shall be substituted namely :— " 59.—(1) Any person objecting to the valuation made or the estate duty determined by the Controller or dening his liability to account for the duty payable in respect of any property may within ninety days of the receipt of the notice of demand under section 58 D appeal to the Appellate Tribunal in the p [...] APRIL 22 1953 585 (4) Where the dispute pertains to the valuation of any property the appellant may require the Appellate Tribunal to refer the question of disputed value to the arbitration of the valuers and the cost of such arbtration shall be paid by the appellant. [...] The High Court or the Federal Court upon hearing any such case shall decide the question of law raised therein and in doing so may if it thinks fit alter the form of the question of law and shall deliver its judgment thereon containing the ground on which such decision is founded and shall send a copy of such judgment under the seal of the Court and the signture of the Registrar to the Appe [...] (7) The members of the Tribunal and the Registrar shall be deemed to be public servants within the meaning of section 21 of the Pakistan Penal Code and the Tribunal shall XLV be deemed to be a Civil Court for the purposes of section 195 01 and Chapter XXXV of the Code of Criminal Procedure 1898 iouv. [...] (3) In all assessment or reassessment proceedings taken in pursuance of the Tribunal's decision the findings of the Tribunal on the case or on the point or points raised before it shall subject to the provisions of sub-sections (4) and (5) be final but no proceedings taken in pursuance of the Tribunal's decision shall be a bar to the initiation of proceedings under section 34 of the Income-tax