10. Insertion of new section 13A in the principal enactment

The following new section is hereby inserted immediately after section 13 of the principal enactment and shall have effect as section 13A of the principal enactment:—

13A. As at the date of commencement of this

Act any appeal pending before the respective

Board or Boards of Review in terms of the provisions of the respective enactments specified in Schedule II to this Act shall be deemed to stand transferred to the Commission notwithstanding the fact that such provisions are applicable to different taxable periods as specified therein.”.