- In section 22 of the Expenditure-tax Act, after sub-section (4), the following subsection shall be inserted with effect from the 1st day of June, 1999, namely:-"(4A) In every appeal, the Commissioner (Appeals), where it is possible, may hear and determine such appeal within a period of one year from the end of the financial year in which such appeal is filed under sub-section (1).".
