அதிகாரப்பூர்வ மொழிபெயர்ப்புDepartment of Government Printing-இலிருந்து, மாற்றமின்றி
Section 172 of the principal enactment is hereby amended as follows:-
(1)
in subsection (2) of that section, by the substitution for the words “to the Board of Review.”, of the words and figures “to the Board of Review prior to April 1, 2011 or on or after April 1, 2011, to the Tax
Appeals Commission.”; and
(2)
in subsection (3) of that section, by the substitution for the words “apply to the hearing and disposal of any appeal under the preceding provisions of this section. The Board of Review may”, of the words and figures “apply prior to April 1, 2011, to the hearing and disposal of any appeal under the preceding provisions of this section. The Board of
Review prior to April 1, 2011 or after April 1, 2011, the Tax Appeals Commission, as the case may be, may”.