38Where objection to be lodged

38 Where objection to be lodged

Part VIII Reviews by a Board of Review

39 Amount of deposit to accompany request for review

40 Particulars to be supplied by Commissioner

41 Notice of review

42 Order, place and time of review

43 Conduct of reviews

44 Evidence

45 Decisions of Board

46 Attendance of members

47 Communications to Board

Part IX Refunds and other payments

48 Persons to whom refunds or payments may be made

49 Amount of refund in cases of certain retail sales

50 Amount of refund or payment in other cases

51 Claims for refund

52 Deduction from monthly tax

53 Deduction of rebates from tax payable

54 Adjustment of refund

55 Refunds in special cases

55A Refunds to R&D entities

56 Time within which refunds to be made

57 Delivery of goods upon giving of security or undertaking for payment of tax

57A Delivery of goods on giving of security or undertaking for payment of tax

58 Refund where tax paid on exempt goods

59 Limit of time for lodging claim

Part X Miscellaneous

60 Signatures by or for taxpayers

61 Official signatures

62 Presumption as to signatures

63 Notice of appointment of a public officer

64 Address for service

65 Notice of change of address

66 Address which may be regarded as address for service

67 Failure to notify change of address

68 Service of notices etc

69 Persons to take necessary steps to furnish information

72 Certificate of Commissioner as to service of notice of assessment etc

73 Certificate of Commissioner as to amount of tax due

74 Evidence by affidavit

76 Certificate of official copies

79 Scale of expenses in respect of persons required to attend before Commissioner etc

80 Contractors

81 Declaration by officers

82 Penalties not otherwise provided

83 Application of Regulations

The Schedules

First Schedule

Second Schedule

Form B

Form C

Form D

Form E

Form I

Form K

Third Schedule Scale of expenses to be allowed to persons attending before Commissioner