TAXATION BOARDS OF REVIEW (TRANSFER OF JURISDICTION) ACT 1986 (REPEALED)

PART XXVI - AMENDMENTS OF THE SALES TAX PROCEDURE ACT 1934  

SECTION 189  

189   REFUNDS OF TAX  
Section 12C of the Principal Act is amended by adding at the end the following sub-section:

``12C(3) Where a person makes a claim in writing for a refund or other payment under a Sales Tax Assessment Act and the Commissioner is satisfied that -

(a) part only of the amount claimed is refundable or payable; or

(b) no part of the amount claimed is refundable or payable, the Commissioner shall cause notice in writing of the decision to be served on the person.''.