Section 11

The provisions of the Inland Revenue Act to apply

The provisions of Chapters XVIII to XXIV of the

Inland Revenue Act relating to Assessment, Appeals,

Determination of Appeals and Finality of Assessments and the Recovery or Refund of Income Tax, shall mutatis mutandis apply to Assessment, Appeals, Determination of Appeals and

Finality of Assessments and the Recovery or Refund of Stamp

Duty under this Act.