5. Replacement of section 8 of the principal enactment

Section 8 of the principal enactment is hereby repealed and the following section substituted therefor:—

8.

A person aggrived by the determination of the Commissioner-General in respect of any matter relating to the imposition of any tax, levy, charge, duty or penalty, may if he is dissatisfied with the reasons stated by the Commissioner-General in his determination prefer an appeal therefrom to the Commission within thirty days from the date of such determination. The Commission shall hear and determine such appeal in accordance with such rules as may be made in that behalf by the

The manner and the form of submitting an appeal under subsection (1) and the fees, if any, payable in respect thereof, shall be as determined by the Commission by rules made in that behalf.”.