(4)The order of the [Commissioner (Appeals)] [ Substituted by Act 22 of 1995, Section 50, for " Collector (Appeals)" (w.e.f. 26-5-1995). ] disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for the decision.[(4-A) The [Commissioner (Appeals)] [Inserted by Act 14 of 2001, Section 110 (w.e.f. 11-5-2001). ][shall, where it is possible to do so, hear and decide every appeal within a period of six months from the date on which it is filed.] [Inserted by Act 14 of 2001, Section 110 (w.e.f. 11-5-2001). ]
