CENTRAL BOARD OF REVENUE ACT, 1924
[13th March. 1924]
An Act to provide for the constitution of a Central Board of Revenue and to
amend certain, enactment’s for the purpose of conferring powers and imposing duties on the said board.
WHEREAS it is expedient to provide for the constitution of a Central Board of Revenue and to amend certain enactments for the purpose of conferring powers and imposing duties on the said Board ; It is hereby enacted as follows:—
- Short title and commencement. — (1) This Act may be called the Central Board of Revenue Act, 1924,
(2) It shall come into force on the first day of April, 1924.
- Constitution of central Board of Revenue. As soon as may be after the commencement of this Act, the [Federal Government] shall constitutes a Central Board of Revenue, consisting of one or more persons appointed by it], which shall be subject to the control of the [Federal Government] in the exercise of such powers and the performance of such duties as may be entrusted to it by the Federal Government] or by or under any law.
- Procedure of the Board. (l) The Federal Government may make rules for the purpose of regulating the transaction of business by the Central Board of Revenue, and every order made or act done in accordance with such rules shall be deemed to be the order or act, as the case may be, of the Central Board of Revenue.
(2) Any rules under sub-section (1) may be made so as to be retrospective from any date not earlier than the commencement of this Act and such rules may also validate any acts done or orders made by, or any proceeding, of, the Central Board of Revenue or any of its Members or officers before the making of such rules which, if done, made or taken after the commencement of those rules, would not be inconsistent therewith.
(3) No act, order or proceeding validated under sub-section (2) shall be called in question, merely en the ground that such act, order or proceeding was not valid at the time when it was done, made or taken.