Report No. 58
National Tax Court
6.14. The concept of a National Tax Court may have merit of leading to uniformity of decisions in respect of direct tax laws throughout the country and this, no doubt, is a relevant consideration. The other point in favour of this concept is that, if a National Tax Court is to be established, its Members would, inevitably, be chosen for their expertise in tax laws; and judges pre-eminently qualified in this matter who might sit on the National Tax Court would be expected to dispose of tax appeals expeditiously.
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