Powers of Commissioner (Appeals).

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..... als). 17. (1) In disposing of an appeal, the Commissioner (Appeals) shall have the following powers, namely:- (a) in an appeal against an order of assessment, he may confirm, reduce, enhance or ann .....

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..... er. (3) The Commissioner (Appeals) shall not enhance an assessment or a penalty unless the appellant has been an opportunity of being heard. (4) In disposing of an appeal, the Commissioner (Appeals) .....

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