Report No. 12

D-Appeals to the Central Board of Revenue.

270. Appeals to the Central Board of Revenue.-

(1) Any employer objecting to an order of the Commissioner refusing to recognise or an order withdrawing recognition from a provident fund may appeal to the Central Board of Revenue in accordance with the provisions of section 301 [58B(4)].

(2) Any person in respect of whom a direction disqualifying him for representing an assessee is made under section 324(4) [section 61(3), main para, latter half] may appeal to the Central Board of Revenue in accordance with the provisions of section 324(4), Proviso [section 61(3), Proviso (b)].