Central Board of Revenue Act, 1924

In Act to provide for the constitution of a Central Board of Revenue and to amend certain enactments for the purpose of conferring powers and imposing duties on the said Board

Whereas it is expedient to provide for the constitution of a Central Board of Revenue and to amend certain enactments for the purpose of conferring powers and imposing duties on the said Board; It is hereby enacted as follows:-

1. Short title and commencement.-(1) This Act may be called the Central Board of Revenue Act, 1924.

(2) It shall come into force on the first day of April, 1924.

2. Constitution of Central Board of Revenue.-As soon as may be after the commencement of this Act, the Central Government shall constitute, ¹a Central Boards of Revenue, consisting of one or more persons appointed by it, which shall be subject to the control of the Central Government in the exercise of such powers and the performance of such duties as may be entrusted to it by the Central Government or by or under any law.

3. Procedure of the Board.-The Central Government may make rules for the purpose of regulating the transaction of business by the Central Board of Revenue, and every order made or act done in accordance with such rules shall be deemed to be the order or act, as the case may be, of the Central Board of Revenue.

4. Amendments of enactments.-[Repealed by the Repealing and Amending Act, 1939 (34 of 1939), Section 3 and Schedule II.]