Amendment status not verified — confirm the current text below against the official source.
Determination of certain dispute (1) If any question arises, otherwise than in proceeding before a Court, or before the Commissioner has commenced assessment or reassessment of a I [proprietor] under section 13 or 15, about the interpretation or the scope of any provisions of this Act, the Commissioner shall make an order determining such question. Explanation : For the purposes of this sub-section, the Commissioner shall be deemed to have commenced assessment or reassessment of a 1[proprietor], when the [proprietor] is served with a notice under section 13 or 15, as the case may be. (2) The Commissioner may direct that the determination shall not affect the liability of any person under this Act, as respects the period prior to the determination. (3) If any such question arises from any order already passed under this Act, no such question shall be entertained for determination under this section, but such question may be raised in appeal against or by way of revision of such order.