The Calcutta Weekly Notes Law Notes and Notes of Cases of the Calcutta High Court and of the Judicial Committee of the privy Council and Short Notes of Important Decisions of other High Courts in India Monday April 27 1931

"(3) A taxpayer who is dissatisfied with the decision of the Commissioner under this section may require the Commissioner to refer his case to a Board of Appea and the Commissioner shall refer the cast accordingly." The members of the Board of Appeal were appointed for a term of years and cetain subsequent sections of the Act gave the Board appellate powers. [...] The High Court negatived the objections holding that the Board of Review as cotemplated by the Act was not a Court execising the judicial power of the commowealth but merely a tribunal engaged in the administration of the statute. [...] 44 of the Act the powers of the Board were described as the same as those of the Commissioner ; and whereas it was laid down that the decision of the Court if the objections were sumitted to it as an appeal would be final subject only to a further appeal to the High Court of the Commonwealth no such finality was conferred on the decision that the Board might arrive at if the alternative re [...] 51 (0 which provided that the Commisioner of the tapayer might appeal to the High Court from any decision of the Board which in the opinion of the High Court involved a question of law. [...] The decisions of the Board of Review are under the amending Act made the equivalent of the decision of the Commissioner.