AMENDMENT OF SECTION 22 -In Section 22 of the Expenditure Tax Act, after subsection
4), the following sub-section shall be inserted with effect from the 1st day of June, 1999, namely - "(4-A) 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).".